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 8501 - 8525 of 74018jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 201947020 501.03-30 Organizational and Operational Tests 11/22/2019 201947020 501.33-00 Private v. Public Interest Served 11/22/2019 201947019 4945.04-04 Grants to Individuals 11/22/2019 201947018 4945.04-04 Grants to Individuals 11/22/2019 201947017 4945.04-04 Grants to Individuals 11/22/2019 201947016 4945.04-04 Grants to Individuals 11/22/2019 201947015 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019 201947015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/22/2019 201947014 754.02-00 Timeliness of Election 11/22/2019 201947014 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019 201947014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/22/2019 201947013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 11/22/2019 201947013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 11/22/2019 201947012 9100.00-00 Extension of Time for Making Certain Elections 11/22/2019 201947011 1361.00-00 Definitions 11/22/2019 201947011 1361.03-00 Certain Trusts Permitted as Shareholders 11/22/2019 201947011 1361.03-03 Electing Small Business Trusts 11/22/2019 201947011 1362.00-00 Election by Small Business Corporation 11/22/2019 201947011 1362.02-00 Termination of Election 11/22/2019 201947011 1362.02-02 Ceases to be Small Business Corporation 11/22/2019 201947011 1362.04-00 Inadvertent Terminations 11/22/2019 201947010 3121.01-00 Wages 11/22/2019 201947010 3306.02-00 Wages 11/22/2019 201947010 3401.01-00 Wages Subject to Withholding 11/22/2019 201947010 3401.04-01 Employer v. Not an Employer 11/22/2019 Pagination First page « Premye Previous page Anvan … Page 337 Page 338 Page 339 Page 340 Aktyèl paj 341 Page 342 Page 343 Page 344 Page 345 … Next page Apre Last page Anvan »