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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 8751 - 8775 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202110013 | 7701.00-00 | Definitions | 03/12/2021 |
| 202110013 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/12/2021 |
| 202110013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/12/2021 |
| 202110012 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 03/12/2021 |
| 202110012 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/12/2021 |
| 202110011 | 482.11-13 | Cost Sharing Arrangements: Stock Based Compensation (Stock Options) | 03/12/2021 |
| 202110010 | 1361.01-04 | More than One Class of Stock | 03/12/2021 |
| 202110010 | 1362.00-00 | Election by Small Business Corporation | 03/12/2021 |
| 202110010 | 1362.04-00 | Inadvertent Terminations | 03/12/2021 |
| 202110009 | 1362.00-00 | Election by Small Business Corporation | 03/12/2021 |
| 202110009 | 1362.01-00 | Eligible v. Ineligible | 03/12/2021 |
| 202110009 | 1362.01-01 | Shareholder Consent | 03/12/2021 |
| 202110009 | 1362.04-00 | Inadvertent Terminations | 03/12/2021 |
| 202110008 | 1362.00-00 | Election by Small Business Corporation | 03/12/2021 |
| 202110008 | 1362.04-00 | Inadvertent Terminations | 03/12/2021 |
| 202110007 | 163.08-00 | Registration-required Obligations | 03/12/2021 |
| 202110006 | 1362.01-03 | Late Elections | 03/12/2021 |
| 202110005 | 856.00-00 | Definition of Real Estate Investment Trust | 03/12/2021 |
| 202110005 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/12/2021 |
| 202110004 | 856.00-00 | Definition of Real Estate Investment Trust | 03/12/2021 |
| 202110004 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/12/2021 |
| 202110003 | 1362.00-00 | Election by Small Business Corporation | 03/12/2021 |
| 202110003 | 1362.01-00 | Eligible v. Ineligible | 03/12/2021 |
| 202110003 | 1362.02-00 | Termination of Election | 03/12/2021 |
| 202110003 | 1362.04-00 | Inadvertent Terminations | 03/12/2021 |
