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. Showing 5051 - 5075 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202147011 6201.01-06 Assessment of Criminal Restitution 11/26/2021 202147010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/26/2021 202147010 9100.22-00 Other 11/26/2021 202147009 1362.04-00 Inadvertent Terminations 11/26/2021 202147008 7701.00-00 Definitions 11/26/2021 202147008 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021 202147008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/26/2021 202147007 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021 202147007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/26/2021 202147006 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021 202147006 9100.22-00 Other 11/26/2021 202147005 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021 202147004 1362.00-00 Election by Small Business Corporation 11/26/2021 202147004 1362.02-00 Termination of Election 11/26/2021 202147004 1362.02-02 Ceases to be Small Business Corporation 11/26/2021 202147004 1362.04-00 Inadvertent Terminations 11/26/2021 202147003 1361.05-00 Qualified Subchapter S Subsidiary 11/26/2021 202147003 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021 202147002 1362.00-00 Election by Small Business Corporation 11/26/2021 202147002 1362.01-01 Shareholder Consent 11/26/2021 202147002 1362.02-00 Termination of Election 11/26/2021 202147001 1361.00-00 Definitions 11/26/2021 202147001 1361.05-00 Qualified Subchapter S Subsidiary 11/26/2021 202147001 9100.00-00 Extension of Time for Making Certain Elections 11/26/2021 202147000 6110.00-00 Index for Public Inspection of Written Determination 11/26/2021 Pagination First page « First Previous page Previous … Page 199 Page 200 Page 201 Page 202 Current page 203 Page 204 Page 205 Page 206 Page 207 … Next page Next Last page Last »