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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 52876 - 52900 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200523019 | 9100.22-00 | Other | 06/10/2005 |
| 200523018 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/10/2005 |
| 200523018 | 1362.01-03 | Late Elections | 06/10/2005 |
| 200523018 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/10/2005 |
| 200523017 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/10/2005 |
| 200523017 | 754.02-00 | Timeliness of Election | 06/10/2005 |
| 200523016 | 1362.01-03 | Late Elections | 06/10/2005 |
| 200523015 | 2032A.08-04 | Perfecting Elections and Agreements | 06/10/2005 |
| 200523015 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/10/2005 |
| 200523014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/10/2005 |
| 200523013 | 1362.00-00 | Election by Small Business Corporation | 06/10/2005 |
| 200523012 | 115.00-00 | Income of States, Municipalities, etc. | 06/10/2005 |
| 200523011 | 1362.04-00 | Inadvertent Terminations | 06/10/2005 |
| 200523010 | 1362.04-00 | Inadvertent Terminations | 06/10/2005 |
| 200523009 | 9100.09-00 | Section 442; Accounting Periods | 06/10/2005 |
| 200523008 | 9100.09-00 | Section 442; Accounting Periods | 06/10/2005 |
| 200523007 | 61.22-00 | Discharge of Indebtedness | 06/10/2005 |
| 200523006 | 1362.04-00 | Inadvertent Terminations | 06/10/2005 |
| 200523005 | 41.01-00 | Alternative Incremental Credit | 06/10/2005 |
| 200523004 | 1362.01-03 | Late Elections | 06/10/2005 |
| 200523003 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 06/10/2005 |
| 200523003 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 06/10/2005 |
| 200523003 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 06/10/2005 |
| 200523003 | 672.02-00 | Related or Subordinate Party | 06/10/2005 |
| 200523003 | 674.00-00 | Power to Control Beneficial Enjoyment | 06/10/2005 |
