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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.
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Showing 10776 - 10800 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202009023 | 7701.03-06 | Liquidating Trusts | 02/28/2020 |
| 202009022 | 1361.00-00 | Definitions | 02/28/2020 |
| 202009022 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 02/28/2020 |
| 202009022 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 02/28/2020 |
| 202009022 | 1361.03-03 | Electing Small Business Trusts | 02/28/2020 |
| 202009022 | 1362.00-00 | Election by Small Business Corporation | 02/28/2020 |
| 202009022 | 1362.04-00 | Inadvertent Terminations | 02/28/2020 |
| 202009021 | 468A.06-03 | Disposition of Interest | 02/28/2020 |
| 202009020 | 468A.06-03 | Disposition of Interest | 02/28/2020 |
| 202009019 | 468A.06-03 | Disposition of Interest | 02/28/2020 |
| 202009018 | 468A.06-03 | Disposition of Interest | 02/28/2020 |
| 202009017 | 468A.06-03 | Disposition of Interest | 02/28/2020 |
| 202009016 | 468A.06-03 | Disposition of Interest | 02/28/2020 |
| 202009015 | 1362.00-00 | Election by Small Business Corporation | 02/28/2020 |
| 202009015 | 1362.01-00 | Eligible v. Ineligible | 02/28/2020 |
| 202009015 | 1362.01-02 | Election After Termination | 02/28/2020 |
| 202009014 | 168.24-01 | Normalization Rules | 02/28/2020 |
| 202009013 | 475.08-00 | Securities Traders | 02/28/2020 |
| 202009013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2020 |
| 202009013 | 9100.10-01 | Accounting Methods | 02/28/2020 |
| 202009012 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 02/28/2020 |
| 202009012 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 02/28/2020 |
| 202009012 | 2056.07-00 | Qualified Terminable Interest Property | 02/28/2020 |
| 202009012 | 2207A.00-00 | Right of Recovery in the Case of Certain Marital Deduction Property | 02/28/2020 |
| 202009012 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/28/2020 |
