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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 7026 - 7050 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202208015 | 6223B.00-00 | Designation of Partnership Representative | 02/25/2022 |
| 202208014 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 02/25/2022 |
| 202208014 | 6103.11-06 | Disclosure for Investigative Purposes | 02/25/2022 |
| 202208013 | 7701.00-00 | Definitions | 02/25/2022 |
| 202208013 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/25/2022 |
| 202208013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/25/2022 |
| 202208012 | 355.01-00 | Spin-Off | 02/25/2022 |
| 202208012 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/25/2022 |
| 202208011 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 02/25/2022 |
| 202208011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 02/25/2022 |
| 202208010 | 7701.00-00 | Definitions | 02/25/2022 |
| 202208010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/25/2022 |
| 202208010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/25/2022 |
| 202208009 | 7701.00-00 | Definitions | 02/25/2022 |
| 202208009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/25/2022 |
| 202208009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/25/2022 |
| 202208008 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 02/25/2022 |
| 202208008 | 9100.22-00 | Other | 02/25/2022 |
| 202208007 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 02/25/2022 |
| 202208007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 02/25/2022 |
| 202208006 | 1362.00-00 | Election by Small Business Corporation | 02/25/2022 |
| 202208006 | 1362.04-00 | Inadvertent Terminations | 02/25/2022 |
| 202208005 | 168.24-00 | Public Utility Property | 02/25/2022 |
| 202208004 | 1362.00-00 | Election by Small Business Corporation | 02/25/2022 |
| 202208004 | 1362.04-00 | Inadvertent Terminations | 02/25/2022 |
