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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Number Not sorted Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Sorted Descending Help on Released
202039012 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039011 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039011 7701.00-00 Definitions 09/25/2020
202039010 7701.00-00 Definitions 09/25/2020
202039010 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039009 7701.00-00 Definitions 09/25/2020
202039009 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039008 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039008 7701.00-00 Definitions 09/25/2020
202039007 7701.00-00 Definitions 09/25/2020
202039007 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039006 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039006 7701.00-00 Definitions 09/25/2020
202039005 7701.00-00 Definitions 09/25/2020
202039005 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/25/2020
202039004 1361.05-00 Qualified Subchapter S Subsidiary 09/25/2020
202039004 9100.00-00 Extension of Time for Making Certain Elections 09/25/2020
202039004 1361.00-00 Definitions 09/25/2020
202039003 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 09/25/2020
202039002 401.06-00 Required Distributions 09/25/2020
202039002 408.06-00 Distributions 09/25/2020
202039001 163.08-00 Registration-required Obligations 09/25/2020
202039000 6110.00-00 Index for Public Inspection of Written Determination 09/25/2020
202038011 4945.04-04 Grants to Individuals 09/18/2020
202038010 3121.10-00 Not Employees Under Section 530 of 1978 Revenue Act 09/18/2020
202038009 856.03-00 Other Requirements 09/18/2020
202038008 7701.00-00 Definitions 09/18/2020
202038008 9100.00-00 Extension of Time for Making Certain Elections 09/18/2020
202038008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
202038007 9100.00-00 Extension of Time for Making Certain Elections 09/18/2020
202038007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
202038007 7701.00-00 Definitions 09/18/2020
202038006 7701.00-00 Definitions 09/18/2020
202038006 9100.00-00 Extension of Time for Making Certain Elections 09/18/2020
202038006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
202038005 9100.00-00 Extension of Time for Making Certain Elections 09/18/2020
202038005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
202038005 7701.00-00 Definitions 09/18/2020
202038004 7701.00-00 Definitions 09/18/2020
202038004 9100.00-00 Extension of Time for Making Certain Elections 09/18/2020
202038004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/18/2020
202038003 9100.04-00 Section 168; MACRS 09/18/2020

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