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 4551 - 4575 of 74989Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202233010 2010.04-00 Portability Election under Section 2010(c)(5)(A) 08/19/2022 202233010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 08/19/2022 202233009 9100.02-03 R and D Expenditures 08/19/2022 202233008 860.00-00 Deduction for Deficiency Dividends 08/19/2022 202233008 9100.00-00 Extension of Time for Making Certain Elections 08/19/2022 202233007 860.00-00 Deduction for Deficiency Dividends 08/19/2022 202233007 9100.00-00 Extension of Time for Making Certain Elections 08/19/2022 202233006 1361.00-00 Definitions 08/19/2022 202233006 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/19/2022 202233006 1361.03-00 Certain Trusts Permitted as Shareholders 08/19/2022 202233006 1361.03-03 Electing Small Business Trusts 08/19/2022 202233006 1362.00-00 Election by Small Business Corporation 08/19/2022 202233006 1362.02-00 Termination of Election 08/19/2022 202233006 1362.04-00 Inadvertent Terminations 08/19/2022 202233005 1361.00-00 Definitions 08/19/2022 202233005 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/19/2022 202233005 1361.03-00 Certain Trusts Permitted as Shareholders 08/19/2022 202233005 1361.03-03 Electing Small Business Trusts 08/19/2022 202233005 1362.00-00 Election by Small Business Corporation 08/19/2022 202233005 1362.02-00 Termination of Election 08/19/2022 202233005 1362.04-00 Inadvertent Terminations 08/19/2022 202233004 1361.00-00 Definitions 08/19/2022 202233004 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 08/19/2022 202233004 1361.03-00 Certain Trusts Permitted as Shareholders 08/19/2022 202233004 1361.03-03 Electing Small Business Trusts 08/19/2022 Pagination First page « First Previous page Previous … Page 179 Page 180 Page 181 Page 182 Current page 183 Page 184 Page 185 Page 186 Page 187 … Next page Next Last page Last »
