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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 14676 - 14700 of 77311
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201821010 | 1362.00-00 | Election by Small Business Corporation | 05/25/2018 |
| 201821010 | 1362.04-00 | Inadvertent Terminations | 05/25/2018 |
| 201821009 | 7701.00-00 | Definitions | 05/25/2018 |
| 201821009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/25/2018 |
| 201821008 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 05/25/2018 |
| 201821008 | 402.01-00 | Exempt Trust | 05/25/2018 |
| 201821008 | 402.08-05 | By a Surviving Spouse | 05/25/2018 |
| 201821007 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 05/25/2018 |
| 201821007 | 9100.22-00 | Other | 05/25/2018 |
| 201821006 | 7701.00-00 | Definitions | 05/25/2018 |
| 201821006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/25/2018 |
| 201821006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/25/2018 |
| 201821005 | 4942.03-05 | Qualifying Distribution | 05/25/2018 |
| 201821005 | 4944.03-00 | Exception for Program-Related Investments | 05/25/2018 |
| 201821004 | 115.00-00 | Income of States, Municipalities, etc. | 05/25/2018 |
| 201821004 | 6012.05-01 | Estates or Trusts | 05/25/2018 |
| 201821003 | 115.00-00 | Income of States, Municipalities, etc. | 05/25/2018 |
| 201821003 | 6012.05-01 | Estates or Trusts | 05/25/2018 |
| 201821002 | 115.00-00 | Income of States, Municipalities, etc. | 05/25/2018 |
| 201821002 | 6012.05-01 | Estates or Trusts | 05/25/2018 |
| 201821001 | 1362.04-00 | Inadvertent Terminations | 05/25/2018 |
| 201821000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/25/2018 |
| 201820021 | 4945.04-04 | Grants to Individuals | 05/18/2018 |
| 201820020 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/18/2018 |
| 201820019 | 501.06-01 | Performance of Particular Services for Members | 05/18/2018 |
