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 476 - 500 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202438009 1361.03-03 Electing Small Business Trusts 09/20/2024 202438009 1362.00-00 Election by Small Business Corporation 09/20/2024 202438009 1362.02-02 Ceases to be Small Business Corporation 09/20/2024 202438009 1362.04-00 Inadvertent Terminations 09/20/2024 202438008 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/20/2024 202438008 1361.03-03 Electing Small Business Trusts 09/20/2024 202438008 1362.00-00 Election by Small Business Corporation 09/20/2024 202438008 1362.02-02 Ceases to be Small Business Corporation 09/20/2024 202438008 1362.04-00 Inadvertent Terminations 09/20/2024 202438007 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/20/2024 202438007 1361.03-03 Electing Small Business Trusts 09/20/2024 202438007 1362.00-00 Election by Small Business Corporation 09/20/2024 202438007 1362.02-02 Ceases to be Small Business Corporation 09/20/2024 202438007 1362.04-00 Inadvertent Terminations 09/20/2024 202438006 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/20/2024 202438006 1361.03-02 Qualified Subchapter S Trusts 09/20/2024 202438006 1362.00-00 Election by Small Business Corporation 09/20/2024 202438006 1362.02-02 Ceases to be Small Business Corporation 09/20/2024 202438006 1362.04-00 Inadvertent Terminations 09/20/2024 202438005 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/20/2024 202438005 1361.03-02 Qualified Subchapter S Trusts 09/20/2024 202438005 1361.03-03 Electing Small Business Trusts 09/20/2024 202438005 1362.00-00 Election by Small Business Corporation 09/20/2024 202438005 1362.02-02 Ceases to be Small Business Corporation 09/20/2024 202438005 1362.04-00 Inadvertent Terminations 09/20/2024 Pagination First page « First Previous page Previous … Page 16 Page 17 Page 18 Page 19 Current page 20 Page 21 Page 22 Page 23 Page 24 … Next page Next Last page Last »
