IRS Written Determinations
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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
201922019 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922019 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922018 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922018 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922018 7701.02-00 Partnerships v. Associations 05/31/2019
201922017 7701.02-00 Partnerships v. Associations 05/31/2019
201922017 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922017 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922016 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922016 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922016 7701.02-00 Partnerships v. Associations 05/31/2019
201922015 7701.02-00 Partnerships v. Associations 05/31/2019
201922015 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922014 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922014 7701.02-00 Partnerships v. Associations 05/31/2019
201922013 7701.02-00 Partnerships v. Associations 05/31/2019
201922013 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922012 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922012 7701.02-00 Partnerships v. Associations 05/31/2019
201922011 7701.02-00 Partnerships v. Associations 05/31/2019
201922011 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922010 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922010 7701.02-00 Partnerships v. Associations 05/31/2019
201922009 7701.02-00 Partnerships v. Associations 05/31/2019
201922009 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922008 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922008 7701.02-00 Partnerships v. Associations 05/31/2019
201922007 7701.02-00 Partnerships v. Associations 05/31/2019
201922007 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922006 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922006 7701.02-00 Partnerships v. Associations 05/31/2019
201922005 7701.02-00 Partnerships v. Associations 05/31/2019
201922005 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922004 9100.00-00 Extension of Time for Making Certain Elections 05/31/2019
201922004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2019
201922004 7701.02-00 Partnerships v. Associations 05/31/2019
201922003 1362.00-00 Election by Small Business Corporation 05/31/2019
201922003 1362.01-00 Eligible v. Ineligible 05/31/2019
201922003 1362.02-00 Termination of Election 05/31/2019

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