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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26 - 50 of 65,598 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | 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
201949011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/06/2019
201949011 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949011 7701.00-00 Definitions 12/06/2019
201949010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949010 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949010 754.02-00 Timeliness of Election 12/06/2019
201949010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/06/2019
201949009 1362.04-00 Inadvertent Terminations 12/06/2019
201949009 1362.02-00 Termination of Election 12/06/2019
201949009 1362.00-00 Election by Small Business Corporation 12/06/2019
201949009 1361.01-04 More than One Class of Stock 12/06/2019
201949009 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 12/06/2019
201949009 1361.00-00 Definitions 12/06/2019
201949008 9100.20-00 Section 1502; Election to File Consolidated Return 12/06/2019
201949008 9100.00-00 Extension of Time for Making Certain Elections 12/06/2019
201949008 1502.75-00 Filing Requirements 12/06/2019
201949008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 12/06/2019
201949007 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949006 167.22-01 Normalization Rules 12/06/2019
201949005 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949004 856.00-00 Definition of Real Estate Investment Trust 12/06/2019
201949003 1362.04-00 Inadvertent Terminations 12/06/2019
201949003 1362.02-02 Ceases to be Small Business Corporation 12/06/2019
201949003 1361.01-04 More than One Class of Stock 12/06/2019
201949002 50.00-00 Special Rules for Computing Investment Credit 12/06/2019

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