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 6276 - 6300 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202113002 1362.04-00 Inadvertent Terminations 04/02/2021 202113001 1361.05-00 Qualified Subchapter S Subsidiary 04/02/2021 202113001 1362.00-00 Election by Small Business Corporation 04/02/2021 202113001 1362.04-00 Inadvertent Terminations 04/02/2021 202113000 6110.00-00 Index for Public Inspection of Written Determination 04/02/2021 202112003 108.00-00 Income From Discharge of Indebtedness 03/26/2021 202112003 108.04-03 Indebtedness Contributed to Capital 03/26/2021 202112002 6041.00-00 Information at Source 03/26/2021 202112002 6041.06-00 Exceptions 03/26/2021 202112002 6050W.00-00 Payments Made in Settlement of Payment Card and Third Party Network Transactions 03/26/2021 202112001 528.00-00 Certain Homeowners Associations 03/26/2021 202112001 9100.34-00 Section 528 Election to be Treated as Homeowner Association 03/26/2021 202112000 6110.00-00 Index for Public Inspection of Written Determination 03/26/2021 202111013 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 03/19/2021 202111013 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 03/19/2021 202111013 1502.75-00 Filing Requirements 03/19/2021 202111012 165.08-00 Wagering Losses 03/19/2021 202111011 1362.04-00 Inadvertent Terminations 03/19/2021 202111010 7701.00-00 Definitions 03/19/2021 202111010 9100.00-00 Extension of Time for Making Certain Elections 03/19/2021 202111010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/19/2021 202111009 104.00-00 Compensation for Injuries and Sickness (Excluded v. Not Excluded) 03/19/2021 202111009 104.02-00 Workmen's Compensation 03/19/2021 202111008 468A.04-02 Revised Schedules 03/19/2021 202111007 468A.04-02 Revised Schedules 03/19/2021 Pagination First page « First Previous page Previous … Page 248 Page 249 Page 250 Page 251 Current page 252 Page 253 Page 254 Page 255 Page 256 … Next page Next Last page Last »
