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. Afiche 2951 - 2975 of 74003jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202250008 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022 202250007 1362.00-00 Election by Small Business Corporation 12/16/2022 202250007 1362.02-00 Termination of Election 12/16/2022 202250007 1362.02-02 Ceases to be Small Business Corporation 12/16/2022 202250007 1362.04-00 Inadvertent Terminations 12/16/2022 202250006 1361.05-00 Qualified Subchapter S Subsidiary 12/16/2022 202250006 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022 202250005 7701.00-00 Definitions 12/16/2022 202250005 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022 202250005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2022 202250004 163.10-13 (TCJA) Exemptions, elections and exceptions (including allocations) 12/16/2022 202250004 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022 202250003 754.02-00 Timeliness of Election 12/16/2022 202250002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/16/2022 202250002 754.02-00 Timeliness of Election 12/16/2022 202250002 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022 202250002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/16/2022 202250001 7701.00-00 Definitions 12/16/2022 202250001 9100.00-00 Extension of Time for Making Certain Elections 12/16/2022 202250001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/16/2022 202250000 6110.00-00 Index for Public Inspection of Written Determination 12/16/2022 202249024 4945.04-04 Grants to Individuals 12/09/2022 202249023 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 12/09/2022 202249022 4942.03-07 Set-Asides 12/09/2022 202249021 4945.04-04 Grants to Individuals 12/09/2022 Pagination First page « Premye Previous page Anvan … Page 115 Page 116 Page 117 Page 118 Aktyèl paj 119 Page 120 Page 121 Page 122 Page 123 … Next page Apre Last page Anvan »