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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 7751 - 7775 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202140015 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 10/08/2021 |
| 202140015 | 1361.03-03 | Electing Small Business Trusts | 10/08/2021 |
| 202140015 | 1362.00-00 | Election by Small Business Corporation | 10/08/2021 |
| 202140015 | 1362.02-00 | Termination of Election | 10/08/2021 |
| 202140015 | 1362.02-02 | Ceases to be Small Business Corporation | 10/08/2021 |
| 202140015 | 1362.04-00 | Inadvertent Terminations | 10/08/2021 |
| 202140014 | 168.24-00 | Public Utility Property | 10/08/2021 |
| 202140013 | 25.00-00 | Interest on Certain Home Mortgages (Credit for) | 10/08/2021 |
| 202140013 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/08/2021 |
| 202140012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/08/2021 |
| 202140011 | 401.06-00 | Required Distributions | 10/08/2021 |
| 202140011 | 401.06-01 | In General | 10/08/2021 |
| 202140011 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 10/08/2021 |
| 202140011 | 408.00-00 | Individual Retirement Accounts | 10/08/2021 |
| 202140011 | 408.08-00 | Tax Treatment of Accounts and Annuities | 10/08/2021 |
| 202140010 | 1362.04-00 | Inadvertent Terminations | 10/08/2021 |
| 202140009 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 10/08/2021 |
| 202140008 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 10/08/2021 |
| 202140007 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 10/08/2021 |
| 202140007 | 9100.22-00 | Other | 10/08/2021 |
| 202140006 | 7701.00-00 | Definitions | 10/08/2021 |
| 202140006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/08/2021 |
| 202140006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/08/2021 |
| 202140005 | 1362.00-00 | Election by Small Business Corporation | 10/08/2021 |
| 202140005 | 1362.04-00 | Inadvertent Terminations | 10/08/2021 |
