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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 11576 - 11600 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201930021 | 7701.00-00 | Definitions | 07/26/2019 |
| 201930021 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2019 |
| 201930021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/26/2019 |
| 201930020 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2019 |
| 201930019 | 1502.75-00 | Filing Requirements | 07/26/2019 |
| 201930019 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/26/2019 |
| 201930018 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2019 |
| 201930017 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 07/26/2019 |
| 201930017 | 507.00-00 | Termination of Private Foundation Status | 07/26/2019 |
| 201930017 | 7520.00-00 | Valuation Tables | 07/26/2019 |
| 201930016 | 168.00-00 | Modified Accelerated Cost Recovery System | 07/26/2019 |
| 201930015 | 168.00-00 | Modified Accelerated Cost Recovery System | 07/26/2019 |
| 201930014 | 7701.00-00 | Definitions | 07/26/2019 |
| 201930014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/26/2019 |
| 201930013 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2019 |
| 201930012 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 07/26/2019 |
| 201930012 | 1502.19-00 | Excess Losses | 07/26/2019 |
| 201930011 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/26/2019 |
| 201930011 | 355.01-02 | Split-Up | 07/26/2019 |
| 201930011 | 355.03-00 | Active Business | 07/26/2019 |
| 201930010 | 1362.01-03 | Late Elections | 07/26/2019 |
| 201930010 | 7701.00-00 | Definitions | 07/26/2019 |
| 201930010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/26/2019 |
| 201930009 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 07/26/2019 |
| 201930008 | 1296.00-00 | Passive Foreign Investment Company | 07/26/2019 |
