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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 23951 - 23975 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201425011 | 6063.00-00 | Signing of Partnership Returns | 06/20/2014 |
| 201425010 | 115.03-00 | Essential Governmental Function | 06/20/2014 |
| 201425010 | 7701.26-00 | Taxable Mortgage Pools | 06/20/2014 |
| 201425009 | 851.02-00 | Gross Income Requirement | 06/20/2014 |
| 201425008 | 1362.00-00 | Election by Small Business Corporation | 06/20/2014 |
| 201425008 | 1362.01-00 | Eligible v. Ineligible | 06/20/2014 |
| 201425008 | 1362.01-03 | Late Elections | 06/20/2014 |
| 201425007 | 2041.05-00 | Exercise of Powers | 06/20/2014 |
| 201425007 | 2601.03-08 | Constructive Additions | 06/20/2014 |
| 201425006 | 1502.36-00 | Unified Loss Rules | 06/20/2014 |
| 201425006 | 9100.22-00 | Other | 06/20/2014 |
| 201425005 | 1502.36-00 | Unified Loss Rules | 06/20/2014 |
| 201425005 | 9100.22-00 | Other | 06/20/2014 |
| 201425004 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/20/2014 |
| 201425004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/20/2014 |
| 201425003 | 1362.00-00 | Election by Small Business Corporation | 06/20/2014 |
| 201425003 | 1362.04-00 | Inadvertent Terminations | 06/20/2014 |
| 201425002 | 9100.04-00 | Section 168; MACRS | 06/20/2014 |
| 201425001 | 115.03-00 | Essential Governmental Function | 06/20/2014 |
| 201425001 | 7701.26-00 | Taxable Mortgage Pools | 06/20/2014 |
| 201425000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/20/2014 |
| 201424032 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 06/13/2014 |
| 201424031 | 401.06-00 | Required Distributions | 06/13/2014 |
| 201424031 | 401.06-01 | In General | 06/13/2014 |
| 201424030 | 415.02-05 | Stock Ownership Plans | 06/13/2014 |
