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 Written Determinations download folder. View more information about Written Determinations or Using IRS Forms, Instructions, Publications and Other Item Files. 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. Enter a term in the Find box. Click the Search button. Afiche 6326 - 6350 of 74989jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202140015 1361.00-00 Definitions 10/08/2021 202140015 1361.03-00 Certain Trusts Permitted as Shareholders 10/08/2021 202140015 1361.03-03 Electing Small Business Trusts 10/08/2021 202140015 1362.00-00 Election by Small Business Corporation 10/08/2021 202140015 1362.02-00 Termination of Election 10/08/2021 202140015 1362.02-02 Ceases to be Small Business Corporation 10/08/2021 202140015 1362.04-00 Inadvertent Terminations 10/08/2021 202140014 168.24-00 Public Utility Property 10/08/2021 202140013 25.00-00 Interest on Certain Home Mortgages (Credit for) 10/08/2021 202140013 9100.00-00 Extension of Time for Making Certain Elections 10/08/2021 202140012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/08/2021 202140011 401.06-00 Required Distributions 10/08/2021 202140011 401.06-01 In General 10/08/2021 202140011 401.06-02 Employee Dies Before Entire Interest Distributed 10/08/2021 202140011 408.00-00 Individual Retirement Accounts 10/08/2021 202140011 408.08-00 Tax Treatment of Accounts and Annuities 10/08/2021 202140010 1362.04-00 Inadvertent Terminations 10/08/2021 202140009 4943.00-00 Excise Taxes on Excess Business Holdings 10/08/2021 202140008 9100.20-00 Section 1502; Election to File Consolidated Return 10/08/2021 202140007 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 10/08/2021 202140007 9100.22-00 Other 10/08/2021 202140006 7701.00-00 Definitions 10/08/2021 202140006 9100.00-00 Extension of Time for Making Certain Elections 10/08/2021 202140006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/08/2021 202140005 1362.00-00 Election by Small Business Corporation 10/08/2021 Pagination First page « Premye Previous page Anvan … Page 250 Page 251 Page 252 Page 253 Aktyèl paj 254 Page 255 Page 256 Page 257 Page 258 … Next page Apre Last page Anvan »
