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. obÌåÓýever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Afiche 4076 - 4100 of 75786
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202317019 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 04/28/2023 |
| 202317018 | 856.01-00 | Income Requirements | 04/28/2023 |
| 202317018 | 856.04-00 | Rents From Real Property | 04/28/2023 |
| 202317017 | 856.01-00 | Income Requirements | 04/28/2023 |
| 202317017 | 856.04-00 | Rents From Real Property | 04/28/2023 |
| 202317016 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/28/2023 |
| 202317016 | 992.02-00 | Election | 04/28/2023 |
| 202317015 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 04/28/2023 |
| 202317015 | 1361.03-01 | Grantor Trusts | 04/28/2023 |
| 202317015 | 1361.03-02 | Qualified Subchapter S Trusts | 04/28/2023 |
| 202317015 | 1362.00-00 | Election by Small Business Corporation | 04/28/2023 |
| 202317015 | 1362.01-00 | Eligible v. Ineligible | 04/28/2023 |
| 202317015 | 1362.02-00 | Termination of Election | 04/28/2023 |
| 202317015 | 1362.02-02 | Ceases to be Small Business Corporation | 04/28/2023 |
| 202317015 | 1362.04-00 | Inadvertent Terminations | 04/28/2023 |
| 202317014 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 04/28/2023 |
| 202317014 | 1361.03-01 | Grantor Trusts | 04/28/2023 |
| 202317014 | 1361.03-02 | Qualified Subchapter S Trusts | 04/28/2023 |
| 202317014 | 1362.00-00 | Election by Small Business Corporation | 04/28/2023 |
| 202317014 | 1362.01-00 | Eligible v. Ineligible | 04/28/2023 |
| 202317014 | 1362.02-00 | Termination of Election | 04/28/2023 |
| 202317014 | 1362.02-02 | Ceases to be Small Business Corporation | 04/28/2023 |
| 202317014 | 1362.04-00 | Inadvertent Terminations | 04/28/2023 |
| 202317013 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 04/28/2023 |
| 202317013 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/28/2023 |