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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 12301 - 12325 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201923021 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/07/2019 |
| 201923020 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 06/07/2019 |
| 201923019 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 06/07/2019 |
| 201923018 | 7701.00-00 | Definitions | 06/07/2019 |
| 201923018 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/07/2019 |
| 201923018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/07/2019 |
| 201923017 | 7701.00-00 | Definitions | 06/07/2019 |
| 201923017 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/07/2019 |
| 201923017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/07/2019 |
| 201923016 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 06/07/2019 |
| 201923016 | 401.06-00 | Required Distributions | 06/07/2019 |
| 201923016 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 06/07/2019 |
| 201923015 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/07/2019 |
| 201923015 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/07/2019 |
| 201923014 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 06/07/2019 |
| 201923014 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 06/07/2019 |
| 201923013 | 7701.00-00 | Definitions | 06/07/2019 |
| 201923013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/07/2019 |
| 201923012 | 7701.00-00 | Definitions | 06/07/2019 |
| 201923012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/07/2019 |
| 201923011 | 7701.00-00 | Definitions | 06/07/2019 |
| 201923011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/07/2019 |
| 201923010 | 468B.02-00 | Taxation of Designated Settlement Funds | 06/07/2019 |
| 201923009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/07/2019 |
| 201923008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/07/2019 |
