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 Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
201825019 468A.06-03 Disposition of Interest 06/22/2018
201825018 1362.04-00 Inadvertent Terminations 06/22/2018
201825018 1362.00-00 Election by Small Business Corporation 06/22/2018
201825018 1361.01-04 More than One Class of Stock 06/22/2018
201825018 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 06/22/2018
201825018 1361.00-00 Definitions 06/22/2018
201825017 9100.02-03 R and D Expenditures 06/22/2018
201825017 9100.02-00 Section 59(e) 06/22/2018
201825016 1502.75-00 Filing Requirements 06/22/2018
201825016 9100.20-00 Section 1502; Election to File Consolidated Return 06/22/2018
201825015 9100.22-00 Other 06/22/2018
201825015 1502.21-00 Consolidated Net Operating Loss Deduction 06/22/2018
201825014 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/22/2018
201825014 9100.22-00 Other 06/22/2018
201825013 2032.00-00 Alternate Valuation 06/22/2018
201825013 9100.00-00 Extension of Time for Making Certain Elections 06/22/2018
201825012 111.00-00 Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) 06/22/2018
201825012 4976.01-00 Disqualified Benefits 06/22/2018
201825012 419.00-00 Treatment of Funded Welfare Benefit Plans 06/22/2018
201825011 7701.00-00 Definitions 06/22/2018
201825011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825010 7701.00-00 Definitions 06/22/2018
201825009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/22/2018
201825009 7701.00-00 Definitions 06/22/2018

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