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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 14101 - 14125 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201825022 | 7701.00-00 | Definitions | 06/22/2018 |
| 201825022 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/22/2018 |
| 201825022 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/22/2018 |
| 201825021 | 468A.06-03 | Disposition of Interest | 06/22/2018 |
| 201825020 | 468A.06-03 | Disposition of Interest | 06/22/2018 |
| 201825019 | 468A.06-03 | Disposition of Interest | 06/22/2018 |
| 201825018 | 1361.00-00 | Definitions | 06/22/2018 |
| 201825018 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 06/22/2018 |
| 201825018 | 1361.01-04 | More than One Class of Stock | 06/22/2018 |
| 201825018 | 1362.00-00 | Election by Small Business Corporation | 06/22/2018 |
| 201825018 | 1362.04-00 | Inadvertent Terminations | 06/22/2018 |
| 201825017 | 9100.02-00 | Section 59(e) | 06/22/2018 |
| 201825017 | 9100.02-03 | R and D Expenditures | 06/22/2018 |
| 201825016 | 1502.75-00 | Filing Requirements | 06/22/2018 |
| 201825016 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 06/22/2018 |
| 201825015 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/22/2018 |
| 201825015 | 9100.22-00 | Other | 06/22/2018 |
| 201825014 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 06/22/2018 |
| 201825014 | 9100.22-00 | Other | 06/22/2018 |
| 201825013 | 2032.00-00 | Alternate Valuation | 06/22/2018 |
| 201825013 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/22/2018 |
| 201825012 | 111.00-00 | Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) | 06/22/2018 |
| 201825012 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 06/22/2018 |
| 201825012 | 4976.01-00 | Disqualified Benefits | 06/22/2018 |
| 201825011 | 7701.00-00 | Definitions | 06/22/2018 |
