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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 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.
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Showing 39376 - 39400 of 77311
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200935021 | 1362.01-03 | Late Elections | 08/28/2009 |
| 200935020 | 115.00-00 | Income of States, Municipalities, etc. | 08/28/2009 |
| 200935019 | 1388.00-00 | Definitions; Special Rules | 08/28/2009 |
| 200935018 | 1362.04-00 | Inadvertent Terminations | 08/28/2009 |
| 200935018 | 1361.03-02 | Qualified Subchapter S Trusts | 08/28/2009 |
| 200935017 | 1362.01-03 | Late Elections | 08/28/2009 |
| 200935016 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 08/28/2009 |
| 200935015 | 1361.00-00 | Definitions | 08/28/2009 |
| 200935015 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 08/28/2009 |
| 200935015 | 1361.01-04 | More than One Class of Stock | 08/28/2009 |
| 200935015 | 1362.00-00 | Election by Small Business Corporation | 08/28/2009 |
| 200935015 | 1362.01-00 | Eligible v. Ineligible | 08/28/2009 |
| 200935015 | 1362.04-00 | Inadvertent Terminations | 08/28/2009 |
| 200935014 | 1361.00-00 | Definitions | 08/28/2009 |
| 200935014 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 08/28/2009 |
| 200935014 | 1361.01-04 | More than One Class of Stock | 08/28/2009 |
| 200935014 | 1362.00-00 | Election by Small Business Corporation | 08/28/2009 |
| 200935014 | 1362.01-00 | Eligible v. Ineligible | 08/28/2009 |
| 200935014 | 1362.04-00 | Inadvertent Terminations | 08/28/2009 |
| 200935013 | 301.00-00 | Distributions of Property | 08/28/2009 |
| 200935012 | 337.16-02 | Allowable Worthless Stock Loss | 08/28/2009 |
| 200935012 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 08/28/2009 |
| 200935011 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 08/28/2009 |
| 200935011 | 1504.00-00 | Definitions | 08/28/2009 |
| 200935010 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/28/2009 |
