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 4076 - 4100 of 74018jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202226009 9100.00-00 Extension of Time for Making Certain Elections 07/01/2022 202226008 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 07/01/2022 202226008 338.01-00 Express Election 07/01/2022 202226008 9100.00-00 Extension of Time for Making Certain Elections 07/01/2022 202226008 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 07/01/2022 202226007 9100.04-00 Section 168; MACRS 07/01/2022 202226006 1296.00-00 Passive Foreign Investment Company 07/01/2022 202226005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 07/01/2022 202226005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 07/01/2022 202226004 7701.00-00 Definitions 07/01/2022 202226004 7701.03-00 Association v. Trust 07/01/2022 202226004 7701.03-06 Liquidating Trusts 07/01/2022 202226003 469.14-00 Real Property Business 07/01/2022 202226003 9100.00-00 Extension of Time for Making Certain Elections 07/01/2022 202226002 856.00-00 Definition of Real Estate Investment Trust 07/01/2022 202226001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/01/2022 202226000 6110.00-00 Index for Public Inspection of Written Determination 07/01/2022 202225008 9999.99-01 FBAR Penalty 06/24/2022 202225007 514.00-00 Unrelated Debt-Financed Income 06/24/2022 202225007 514.06-00 Definitions--Debt-Financed Property 06/24/2022 202225006 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/24/2022 202225006 355.01-00 Spin-Off 06/24/2022 202225006 355.01-02 Split-Up 06/24/2022 202225006 368.00-00 Definitions Relating to Corporate Reorganizations 06/24/2022 202225006 368.04-00 Assets for Control of Transferee (Type "D") 06/24/2022 Pagination First page « Premye Previous page Anvan … Page 160 Page 161 Page 162 Page 163 Aktyèl paj 164 Page 165 Page 166 Page 167 Page 168 … Next page Apre Last page Anvan »
