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 4576 - 4600 of 74018jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202210012 355.01-00 Spin-Off 03/11/2022 202210011 2632.00-00 Special Rules for Allocation of GST Exemption 03/11/2022 202210011 2642.00-00 Inclusion Ratio 03/11/2022 202210011 9100.00-00 Extension of Time for Making Certain Elections 03/11/2022 202210010 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 03/11/2022 202210009 1092.05-00 Mixed Straddles 03/11/2022 202210008 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/11/2022 202210008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/11/2022 202210007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/11/2022 202210007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/11/2022 202210006 7701.00-00 Definitions 03/11/2022 202210006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2022 202210005 302.04-03 Termination of a Business 03/11/2022 202210004 402.07-00 Unrealized Appreciation of Employer's Securities 03/11/2022 202210003 7701.00-00 Definitions 03/11/2022 202210003 9100.00-00 Extension of Time for Making Certain Elections 03/11/2022 202210003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/11/2022 202210002 1361.03-02 Qualified Subchapter S Trusts 03/11/2022 202210002 1362.00-00 Election by Small Business Corporation 03/11/2022 202210002 1362.01-01 Shareholder Consent 03/11/2022 202210002 1362.04-00 Inadvertent Terminations 03/11/2022 202210001 1362.04-00 Inadvertent Terminations 03/11/2022 202210000 6110.00-00 Index for Public Inspection of Written Determination 03/11/2022 202209013 4945.04-04 Grants to Individuals 03/04/2022 202209012 53.00-00 Credit for Prior Year Minimum Tax Liability 03/04/2022 Pagination First page « Premye Previous page Anvan … Page 180 Page 181 Page 182 Page 183 Aktyèl paj 184 Page 185 Page 186 Page 187 Page 188 … Next page Apre Last page Anvan »