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 6201 - 6225 of 74989jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202144007 141.00-00 Private Activity Bond; Qualified Bond 11/05/2021 202144007 141.01-02 Security or Payment Test 11/05/2021 202144006 565.00-00 Consent Dividends 11/05/2021 202144006 856.00-00 Definition of Real Estate Investment Trust 11/05/2021 202144006 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021 202144005 457.09-05 Certain Plans Excepted 11/05/2021 202144004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/05/2021 202144003 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 11/05/2021 202144002 1362.00-00 Election by Small Business Corporation 11/05/2021 202144002 1362.04-00 Inadvertent Terminations 11/05/2021 202144001 7701.00-00 Definitions 11/05/2021 202144001 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021 202144001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021 202144000 6110.00-00 Index for Public Inspection of Written Determination 11/05/2021 202143010 4942.03-07 Set-Asides 10/29/2021 202143009 59.05-04 Elections 10/29/2021 202143009 59.05-08 Research and Experimental Expenditures 10/29/2021 202143008 457.09-05 Certain Plans Excepted 10/29/2021 202143007 754.02-00 Timeliness of Election 10/29/2021 202143007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/29/2021 202143006 754.02-00 Timeliness of Election 10/29/2021 202143006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/29/2021 202143005 475.08-00 Securities Traders 10/29/2021 202143005 9100.00-00 Extension of Time for Making Certain Elections 10/29/2021 202143005 9100.10-01 Accounting Methods 10/29/2021 Pagination First page « Premye Previous page Anvan … Page 245 Page 246 Page 247 Page 248 Aktyèl paj 249 Page 250 Page 251 Page 252 Page 253 … Next page Apre Last page Anvan »