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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 10451 - 10475 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202009001 | 1362.02-02 | Ceases to be Small Business Corporation | 02/28/2020 |
| 202009001 | 1362.04-00 | Inadvertent Terminations | 02/28/2020 |
| 202009000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/28/2020 |
| 202008009 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 02/21/2020 |
| 202008009 | 501.06-01 | Performance of Particular Services for Members | 02/21/2020 |
| 202008008 | 1361.03-02 | Qualified Subchapter S Trusts | 02/21/2020 |
| 202008008 | 1362.02-02 | Ceases to be Small Business Corporation | 02/21/2020 |
| 202008008 | 1362.04-00 | Inadvertent Terminations | 02/21/2020 |
| 202008007 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 02/21/2020 |
| 202008006 | 9100.09-00 | Section 442; Accounting Periods | 02/21/2020 |
| 202008005 | 146.00-00 | Volume Cap | 02/21/2020 |
| 202008005 | 146.07-00 | Carryforward of Allocation | 02/21/2020 |
| 202008005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/21/2020 |
| 202008005 | 9100.03-00 | Section 146; Volume Cap | 02/21/2020 |
| 202008004 | 9100.09-00 | Section 442; Accounting Periods | 02/21/2020 |
| 202008003 | 9100.02-04 | IDC Expenditures | 02/21/2020 |
| 202008002 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 02/21/2020 |
| 202008002 | 1502.75-00 | Filing Requirements | 02/21/2020 |
| 202008002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/21/2020 |
| 202008002 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 02/21/2020 |
| 202008001 | 1361.03-02 | Qualified Subchapter S Trusts | 02/21/2020 |
| 202008001 | 1362.02-02 | Ceases to be Small Business Corporation | 02/21/2020 |
| 202008001 | 1362.04-00 | Inadvertent Terminations | 02/21/2020 |
| 202008000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/21/2020 |
| 202007022 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/14/2020 |
