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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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Afiche 10526 - 10550 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202007001 | 1362.02-02 | Ceases to be Small Business Corporation | 02/14/2020 |
| 202007001 | 1362.04-00 | Inadvertent Terminations | 02/14/2020 |
| 202007000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/14/2020 |
| 202006016 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/07/2020 |
| 202006015 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/07/2020 |
| 202006014 | 4945.04-04 | Grants to Individuals | 02/07/2020 |
| 202006013 | 4945.04.04 | Grants to Individuals | 02/07/2020 |
| 202006012 | 469.00-00 | Passive Activity Losses and Credits Limited | 02/07/2020 |
| 202006012 | 469.14-00 | Real Property Business | 02/07/2020 |
| 202006012 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2020 |
| 202006011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2020 |
| 202006010 | 469.00-00 | Passive Activity Losses and Credits Limited | 02/07/2020 |
| 202006010 | 469.03-03 | Definition of Activity | 02/07/2020 |
| 202006010 | 469.14-00 | Real Property Business | 02/07/2020 |
| 202006010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2020 |
| 202006009 | 7701.00-00 | Definitions | 02/07/2020 |
| 202006009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/07/2020 |
| 202006008 | 1362.00-00 | Election by Small Business Corporation | 02/07/2020 |
| 202006008 | 1362.01-03 | Late Elections | 02/07/2020 |
| 202006007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/07/2020 |
| 202006007 | 754.02-00 | Timeliness of Election | 02/07/2020 |
| 202006007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2020 |
| 202006007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/07/2020 |
| 202006006 | 1014.00-00 | Basis of Property Acquired From a Decedent | 02/07/2020 |
| 202006006 | 2041.03-00 | General Power v. Not a General Power | 02/07/2020 |
