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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 7851 - 7875 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202147004 | 1362.04-00 | Inadvertent Terminations | 11/26/2021 |
| 202147003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/26/2021 |
| 202147003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/26/2021 |
| 202147002 | 1362.00-00 | Election by Small Business Corporation | 11/26/2021 |
| 202147002 | 1362.01-01 | Shareholder Consent | 11/26/2021 |
| 202147002 | 1362.02-00 | Termination of Election | 11/26/2021 |
| 202147001 | 1361.00-00 | Definitions | 11/26/2021 |
| 202147001 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/26/2021 |
| 202147001 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/26/2021 |
| 202147000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/26/2021 |
| 202146009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2021 |
| 202146008 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 11/19/2021 |
| 202146008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2021 |
| 202146007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/19/2021 |
| 202146006 | 302.04-00 | Redemption from Noncorporate Shareholder in Partial Liquidation | 11/19/2021 |
| 202146006 | 302.04-02 | Qualified Trade or Business | 11/19/2021 |
| 202146006 | 302.04-03 | Termination of a Business | 11/19/2021 |
| 202146006 | 346.00-00 | (Amended-1982) Partial Liquidation Defined | 11/19/2021 |
| 202146005 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 11/19/2021 |
| 202146005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 11/19/2021 |
| 202146004 | 853.00-00 | Foreign Tax Credit Allowed Shareholders | 11/19/2021 |
| 202146004 | 853.01-00 | Election | 11/19/2021 |
| 202146004 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2021 |
| 202146003 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 11/19/2021 |
| 202146002 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 11/19/2021 |
