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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226 - 250 of 66,050 files Show per page:  25 50 100 200 « Previous | 6 7 8 9 10 11 12 13 14 15 | 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
202005014 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005014 754.02-00 Timeliness of Election 01/31/2020
202005013 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/31/2020
202005013 9100.22-00 Other 01/31/2020
202005012 1362.04-00 Inadvertent Terminations 01/31/2020
202005011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 01/31/2020
202005011 7704.03-00 Qualifying Income 01/31/2020
202005010 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005009 7701.00-00 Definitions 01/31/2020
202005009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005009 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005008 7701.00-00 Definitions 01/31/2020
202005008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005008 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005007 7701.00-00 Definitions 01/31/2020
202005007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005007 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005006 7701.00-00 Definitions 01/31/2020
202005006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005006 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005005 7701.00-00 Definitions 01/31/2020
202005005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020
202005005 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020
202005004 1362.00-00 Election by Small Business Corporation 01/31/2020
202005004 1375.00-00 Tax Imposed On Certain Passive Investment Income 01/31/2020

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