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 66,730 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
202019021 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019020 7701.00-00 Definitions 05/08/2020
202019020 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019020 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019019 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019019 7701.00-00 Definitions 05/08/2020
202019018 414.14-00 Employee Leasing 05/08/2020
202019017 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/08/2020
202019016 368.04-00 Assets for Control of Transferee (Type "D") 05/08/2020
202019016 368.00-00 Definitions Relating to Corporate Reorganizations 05/08/2020
202019016 361.02-02 Certain Transfers to Creditors 05/08/2020
202019016 361.02-00 Distributions 05/08/2020
202019016 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 05/08/2020
202019016 355.01-01 Split-Off 05/08/2020
202019016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/08/2020
202019015 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019015 2032.00-00 Alternate Valuation 05/08/2020
202019014 1362.04-00 Inadvertent Terminations 05/08/2020
202019014 1362.00-00 Election by Small Business Corporation 05/08/2020
202019013 1362.01-03 Late Elections 05/08/2020
202019012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/08/2020
202019012 9100.00-00 Extension of Time for Making Certain Elections 05/08/2020
202019012 7701.02-00 Partnerships v. Associations 05/08/2020
202019012 7701.00-00 Definitions 05/08/2020

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