)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
IRS Written Determinations are documents the IRS is required to make "...open to public inspection..." pursuant to the provisions of I.R.C. Sec. 6110. The documents prepared for release each week are made available to the public every Friday morning, and can either be retrieved from the list below or directly from the Written Determinations download folder.
View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
- Enter a term in the Find box.
- Click the Search button.
Showing 9651 - 9675 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202046009 | 115.07-00 | Filing Requirements | 11/13/2020 |
| 202046009 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 11/13/2020 |
| 202046009 | 7701.03-00 | Association v. Trust | 11/13/2020 |
| 202046008 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 11/13/2020 |
| 202046008 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 11/13/2020 |
| 202046008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/13/2020 |
| 202046008 | 9100.22-00 | Other | 11/13/2020 |
| 202046007 | 168.24-00 | Public Utility Property | 11/13/2020 |
| 202046006 | 2010.00-00 | Unified Credit Against Estate Tax | 11/13/2020 |
| 202046006 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 11/13/2020 |
| 202046006 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/13/2020 |
| 202046006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 11/13/2020 |
| 202046005 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/13/2020 |
| 202046005 | 1362.00-00 | Election by Small Business Corporation | 11/13/2020 |
| 202046005 | 1362.04-00 | Inadvertent Terminations | 11/13/2020 |
| 202046005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/13/2020 |
| 202046004 | 141.03-00 | Nongovernmental Output Property Acquired | 11/13/2020 |
| 202046003 | 7701.00-00 | Definitions | 11/13/2020 |
| 202046003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/13/2020 |
| 202046003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/13/2020 |
| 202046002 | 1361.03-02 | Qualified Subchapter S Trusts | 11/13/2020 |
| 202046002 | 1362.00-00 | Election by Small Business Corporation | 11/13/2020 |
| 202046002 | 1362.01-00 | Eligible v. Ineligible | 11/13/2020 |
| 202046002 | 1362.02-00 | Termination of Election | 11/13/2020 |
| 202046002 | 1362.02-02 | Ceases to be Small Business Corporation | 11/13/2020 |
