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.
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Showing 51 - 75 of 75862
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202527008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/03/2025 |
| 202527007 | 856.00-00 | Definition of Real Estate Investment Trust | 07/03/2025 |
| 202527007 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/03/2025 |
| 202527006 | 111.01-00 | Did Not Reduce Income Tax | 07/03/2025 |
| 202527006 | 1441.02-00 | Income Subject to Withholding v. Not Subject to Withholding | 07/03/2025 |
| 202527006 | 1441.02-01 | Fixed or Determinable Annual or Periodic Income | 07/03/2025 |
| 202527006 | 1442.00-00 | Withholding of Tax on Foreign Corporations (Required v. Not Required) | 07/03/2025 |
| 202527006 | 1461.02-00 | Responsibility of Withholding Agent | 07/03/2025 |
| 202527006 | 468B.01-00 | In General | 07/03/2025 |
| 202527006 | 61.02-00 | Return of Capital v. Income | 07/03/2025 |
| 202527005 | 1362.04-00 | Inadvertent Terminations | 07/03/2025 |
| 202527004 | 1362.00-00 | Election by Small Business Corporation | 07/03/2025 |
| 202527004 | 1362.01-03 | Late Elections | 07/03/2025 |
| 202527003 | 1362.00-00 | Election by Small Business Corporation | 07/03/2025 |
| 202527003 | 1362.01-00 | Eligible v. Ineligible | 07/03/2025 |
| 202527003 | 1362.01-02 | Election After Termination | 07/03/2025 |
| 202527003 | 1362.02-00 | Termination of Election | 07/03/2025 |
| 202527003 | 1362.02-02 | Ceases to be Small Business Corporation | 07/03/2025 |
| 202527003 | 1362.04-00 | Inadvertent Terminations | 07/03/2025 |
| 202527002 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 07/03/2025 |
| 202527002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/03/2025 |
| 202527001 | 884.00-00 | Branch Tax | 07/03/2025 |
| 202527001 | 884.08-00 | Rules for Termination, Liquidation, Reorganization or Incorporation | 07/03/2025 |
| 202527001 | 884.08-40 | Incorporation of a U. S. Business | 07/03/2025 |
| 202527001 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/03/2025 |
