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 17501 - 17525 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201643019 | 708.01-00 | Termination | 10/21/2016 |
| 201643019 | 708.02-00 | Merger, Conversion or Consolidation | 10/21/2016 |
| 201643019 | 708.03-00 | Division | 10/21/2016 |
| 201643018 | 708.00-00 | Continuation of Partnership | 10/21/2016 |
| 201643018 | 708.01-00 | Termination | 10/21/2016 |
| 201643018 | 708.02-00 | Merger, Conversion or Consolidation | 10/21/2016 |
| 201643018 | 708.03-00 | Division | 10/21/2016 |
| 201643017 | 708.00-00 | Continuation of Partnership | 10/21/2016 |
| 201643017 | 708.01-00 | Termination | 10/21/2016 |
| 201643017 | 708.02-00 | Merger, Conversion or Consolidation | 10/21/2016 |
| 201643017 | 708.03-00 | Division | 10/21/2016 |
| 201643016 | 708.00-00 | Continuation of Partnership | 10/21/2016 |
| 201643016 | 708.01-00 | Termination | 10/21/2016 |
| 201643016 | 708.02-00 | Merger, Conversion or Consolidation | 10/21/2016 |
| 201643016 | 708.03-00 | Division | 10/21/2016 |
| 201643015 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 10/21/2016 |
| 201643015 | 457.05-02 | State | 10/21/2016 |
| 201643014 | 415.12-00 | Qualified Governmental Excess Benefit Plans | 10/21/2016 |
| 201643013 | 7701.00-00 | Definitions | 10/21/2016 |
| 201643012 | 7701.00-00 | Definitions | 10/21/2016 |
| 201643011 | 7701.00-00 | Definitions | 10/21/2016 |
| 201643010 | 7701.00-00 | Definitions | 10/21/2016 |
| 201643010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/21/2016 |
| 201643010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/21/2016 |
| 201643009 | 3401.01-00 | Wages Subject to Withholding | 10/21/2016 |
