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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 64301 - 64325 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200145041 | 894.00-00 | Income Affected by Treaty | 11/09/2001 |
| 200145041 | 584.00-00 | Common Trust Funds | 11/09/2001 |
| 200145040 | 3121.02-10 | Student Employee of School, etc. | 11/09/2001 |
| 200145039 | 368.01-00 | Statutory Merger or Consolidation (Type "A") | 11/09/2001 |
| 200145038 | 1362.01-03 | Late Elections | 11/09/2001 |
| 200145037 | 1362.03-00 | S Termination Year | 11/09/2001 |
| 200145036 | 1362.01-03 | Late Elections | 11/09/2001 |
| 200145035 | 1362.01-03 | Late Elections | 11/09/2001 |
| 200145034 | 1362.04-00 | Inadvertent Terminations | 11/09/2001 |
| 200145033 | 1362.04-00 | Inadvertent Terminations | 11/09/2001 |
| 200145032 | 1362.01-03 | Late Elections | 11/09/2001 |
| 200145031 | 1362.01-03 | Late Elections | 11/09/2001 |
| 200145030 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2001 |
| 200145030 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/09/2001 |
| 200145029 | 355.01-01 | Split-Off | 11/09/2001 |
| 200145028 | 1362.02-02 | Ceases to be Small Business Corporation | 11/09/2001 |
| 200145028 | 1362.04-00 | Inadvertent Terminations | 11/09/2001 |
| 200145027 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2001 |
| 200145026 | 1362.00-00 | Election by Small Business Corporation | 11/09/2001 |
| 200145025 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/09/2001 |
| 200145025 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2001 |
| 200145024 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/09/2001 |
| 200145023 | 1362.01-03 | Late Elections | 11/09/2001 |
| 200145022 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/09/2001 |
| 200145021 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 11/09/2001 |
