)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 4701 - 4725 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202317019 | 1502.75-00 | Filing Requirements | 04/28/2023 |
| 202317019 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/28/2023 |
| 202317019 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 04/28/2023 |
| 202317018 | 856.01-00 | Income Requirements | 04/28/2023 |
| 202317018 | 856.04-00 | Rents From Real Property | 04/28/2023 |
| 202317017 | 856.01-00 | Income Requirements | 04/28/2023 |
| 202317017 | 856.04-00 | Rents From Real Property | 04/28/2023 |
| 202317016 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/28/2023 |
| 202317016 | 992.02-00 | Election | 04/28/2023 |
| 202317015 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 04/28/2023 |
| 202317015 | 1361.03-01 | Grantor Trusts | 04/28/2023 |
| 202317015 | 1361.03-02 | Qualified Subchapter S Trusts | 04/28/2023 |
| 202317015 | 1362.00-00 | Election by Small Business Corporation | 04/28/2023 |
| 202317015 | 1362.01-00 | Eligible v. Ineligible | 04/28/2023 |
| 202317015 | 1362.02-00 | Termination of Election | 04/28/2023 |
| 202317015 | 1362.02-02 | Ceases to be Small Business Corporation | 04/28/2023 |
| 202317015 | 1362.04-00 | Inadvertent Terminations | 04/28/2023 |
| 202317014 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 04/28/2023 |
| 202317014 | 1361.03-01 | Grantor Trusts | 04/28/2023 |
| 202317014 | 1361.03-02 | Qualified Subchapter S Trusts | 04/28/2023 |
| 202317014 | 1362.00-00 | Election by Small Business Corporation | 04/28/2023 |
| 202317014 | 1362.01-00 | Eligible v. Ineligible | 04/28/2023 |
| 202317014 | 1362.02-00 | Termination of Election | 04/28/2023 |
| 202317014 | 1362.02-02 | Ceases to be Small Business Corporation | 04/28/2023 |
| 202317014 | 1362.04-00 | Inadvertent Terminations | 04/28/2023 |
