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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 26201 - 26225 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201330018 | 1362.00-00 | Election by Small Business Corporation | 07/26/2013 |
| 201330018 | 1362.02-02 | Ceases to be Small Business Corporation | 07/26/2013 |
| 201330018 | 302.00-00 | Distributions in Redemption of Stock | 07/26/2013 |
| 201330017 | 1362.00-00 | Election by Small Business Corporation | 07/26/2013 |
| 201330017 | 1362.02-02 | Ceases to be Small Business Corporation | 07/26/2013 |
| 201330017 | 302.00-00 | Distributions in Redemption of Stock | 07/26/2013 |
| 201330016 | 72.19-00 | Required Distributions Where Holder Dies | 07/26/2013 |
| 201330016 | 1035.00-00 | Exchanges of Insurance Policies | 07/26/2013 |
| 201330015 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 07/26/2013 |
| 201330015 | 2642.00-00 | Inclusion Ratio | 07/26/2013 |
| 201330015 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2013 |
| 201330014 | 7701.00-00 | Definitions | 07/26/2013 |
| 201330013 | 7701.00-00 | Definitions | 07/26/2013 |
| 201330013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/26/2013 |
| 201330012 | 1361.03-02 | Qualified Subchapter S Trusts | 07/26/2013 |
| 201330012 | 1362.04-00 | Inadvertent Terminations | 07/26/2013 |
| 201330011 | 691.00-00 | Recipients of Income in Respect of Decedents | 07/26/2013 |
| 201330010 | 1362.04-00 | Inadvertent Terminations | 07/26/2013 |
| 201330010 | 1362.02-03 | Passive Investment Income | 07/26/2013 |
| 201330009 | 7701.00-00 | Definitions | 07/26/2013 |
| 201330009 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2013 |
| 201330009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/26/2013 |
| 201330008 | 7701.26-00 | Taxable Mortgage Pools | 07/26/2013 |
| 201330007 | 355.01-00 | Spin-Off | 07/26/2013 |
| 201330007 | 355.01-01 | Split-Off | 07/26/2013 |
