IRS Written Determinations
Instructions: More Information:

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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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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126 - 150 of 66,050 files Show per page:  25 50 100 200 « Previous | 2 3 4 5 6 7 8 9 10 11 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
202007010 2514.03-00 Definition of General Power of Appointment 02/14/2020
202007010 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/14/2020
202007010 2041.03-00 General Power v. Not a General Power 02/14/2020
202007010 1014.00-00 Basis of Property Acquired From a Decedent 02/14/2020
202007009 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020
202007008 7701.00-00 Definitions 02/14/2020
202007007 7701.00-00 Definitions 02/14/2020
202007007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020
202007006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/14/2020
202007006 7701.00-00 Definitions 02/14/2020
202007005 1362.00-00 Election by Small Business Corporation 02/14/2020
202007005 1362.04-00 Inadvertent Terminations 02/14/2020
202007004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/14/2020
202007004 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007004 754.02-00 Timeliness of Election 02/14/2020
202007003 754.02-00 Timeliness of Election 02/14/2020
202007003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/14/2020
202007003 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007002 663.00-00 Special Rules Applicable to Sections 661 and 662 02/14/2020
202007002 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020
202007001 1362.04-00 Inadvertent Terminations 02/14/2020
202007001 1362.02-02 Ceases to be Small Business Corporation 02/14/2020
202007001 1361.03-02 Qualified Subchapter S Trusts 02/14/2020
202007000 6110.00-00 Index for Public Inspection of Written Determination 02/14/2020

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