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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 14901 - 14925 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201750008 | 453.06-06 | Election Out | 12/15/2017 |
| 201750008 | 884.08-10 | Complete Termination of a U. S. Business | 12/15/2017 |
| 201750008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2017 |
| 201750008 | 9100.10-01 | Accounting Methods | 12/15/2017 |
| 201750007 | 1362.04-00 | Inadvertent Terminations | 12/15/2017 |
| 201750006 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 12/15/2017 |
| 201750005 | 9100.22-00 | Other | 12/15/2017 |
| 201750005 | 992.02-00 | Election | 12/15/2017 |
| 201750004 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 12/15/2017 |
| 201750004 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 12/15/2017 |
| 201750004 | 403.04-06 | Distribution Requirements | 12/15/2017 |
| 201750004 | 408.02-01 | Benefit Distributions | 12/15/2017 |
| 201750003 | 1382.00-00 | Taxable Income of Cooperatives | 12/15/2017 |
| 201750003 | 1382.08-00 | Per-Unit Retains Allocations | 12/15/2017 |
| 201750003 | 1385.00-00 | Amounts Includible in Patron's Gross Income | 12/15/2017 |
| 201750003 | 1388.00-00 | Definitions; Special Rules | 12/15/2017 |
| 201750003 | 199.00-00 | Income Attributable to Domestic Production Activities (Domestic Production Deduction) | 12/15/2017 |
| 201750003 | 199.06-00 | Agricultural and Horticultural Cooperatives | 12/15/2017 |
| 201750002 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 12/15/2017 |
| 201750002 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/15/2017 |
| 201750002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2017 |
| 201750001 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/15/2017 |
| 201750001 | 1362.04-00 | Inadvertent Terminations | 12/15/2017 |
| 201750001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2017 |
| 201750000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/15/2017 |
