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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 8351 - 8375 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202124005 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/18/2021 |
| 202124004 | 1362.00-00 | Election by Small Business Corporation | 06/18/2021 |
| 202124004 | 1362.04-00 | Inadvertent Terminations | 06/18/2021 |
| 202124003 | 168.24-01 | Normalization Rules | 06/18/2021 |
| 202124002 | 1362.04-00 | Inadvertent Terminations | 06/18/2021 |
| 202124001 | 1362.04-00 | Inadvertent Terminations | 06/18/2021 |
| 202124000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/18/2021 |
| 202123013 | 4945.04-04 | Grants to Individuals | 06/11/2021 |
| 202123012 | 4945.04-04 | Grants to Individuals | 06/11/2021 |
| 202123011 | 4945.04-04 | Grants to Individuals | 06/11/2021 |
| 202123010 | 4945.04-04 | Grants to Individuals | 06/11/2021 |
| 202123009 | 501.07-03 | Leases or Sales of Club Property | 06/11/2021 |
| 202123008 | 6201.01-06 | Assessment of Criminal Restitution | 06/11/2021 |
| 202123007 | 163.10-11 | (TCJA) Limitation on Business Interest Expense-General | 06/11/2021 |
| 202123007 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 06/11/2021 |
| 202123006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 06/11/2021 |
| 202123006 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 06/11/2021 |
| 202123006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/11/2021 |
| 202123005 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/11/2021 |
| 202123004 | 4942.00-00 | Taxes on Failure to Distribute Income | 06/11/2021 |
| 202123004 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 06/11/2021 |
| 202123003 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 06/11/2021 |
| 202123003 | 468A.06-03 | Disposition of Interest | 06/11/2021 |
| 202123002 | 856.00-00 | Definition of Real Estate Investment Trust | 06/11/2021 |
| 202123002 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/11/2021 |
