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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 17576 - 17600 of 77358
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201702016 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 01/13/2017 |
| 201702016 | 2601.03-01 | Irrevocable Trusts | 01/13/2017 |
| 201702015 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 01/13/2017 |
| 201702015 | 104.03-00 | Damages | 01/13/2017 |
| 201702014 | 1362.00-00 | Election by Small Business Corporation | 01/13/2017 |
| 201702014 | 1362.01-00 | Eligible v. Ineligible | 01/13/2017 |
| 201702014 | 1362.01-02 | Election After Termination | 01/13/2017 |
| 201702014 | 1362.02-00 | Termination of Election | 01/13/2017 |
| 201702014 | 1362.02-02 | Ceases to be Small Business Corporation | 01/13/2017 |
| 201702014 | 1362.04-00 | Inadvertent Terminations | 01/13/2017 |
| 201702013 | 7701.00-00 | Definitions | 01/13/2017 |
| 201702013 | 7701.03-00 | Association v. Trust | 01/13/2017 |
| 201702013 | 7701.03-06 | Liquidating Trusts | 01/13/2017 |
| 201702012 | 7701.00-00 | Definitions | 01/13/2017 |
| 201702012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/13/2017 |
| 201702011 | 7701.00-00 | Definitions | 01/13/2017 |
| 201702011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/13/2017 |
| 201702010 | 7701.00-00 | Definitions | 01/13/2017 |
| 201702010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/13/2017 |
| 201702009 | 103.02-02 | On Behalf Of | 01/13/2017 |
| 201702009 | 54.09-00 | 54AA.00-00 Build America Bonds | 01/13/2017 |
| 201702008 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 01/13/2017 |
| 201702008 | 104.03-00 | Damages | 01/13/2017 |
| 201702007 | 1362.04-00 | Inadvertent Terminations | 01/13/2017 |
| 201702006 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/13/2017 |
