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 6401 - 6425 of 74989jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202138005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/24/2021 202138004 1502.36-00 Unified Loss Rules 09/24/2021 202138004 9100.22-00 Other 09/24/2021 202138003 1362.02-00 Termination of Election 09/24/2021 202138003 1362.02-03 Passive Investment Income 09/24/2021 202138003 1362.04-00 Inadvertent Terminations 09/24/2021 202138002 263.15-03 Allocation of Success-Based Fees 09/24/2021 202138002 9100.00-00 Extension of Time for Making Certain Elections 09/24/2021 202138001 61.00-00 Gross Income v. Not Gross Income 09/24/2021 202138000 6110.00-00 Index for Public Inspection of Written Determination 09/24/2021 202137012 4945.04-04 Grants to Individuals 09/17/2021 202137011 6223B.00-00 Designation of Partnership Representative 09/17/2021 202137010 6330.00-00 Collection Due Process - Levy 09/17/2021 202137010 6331.16-00 Insurance Proceeds 09/17/2021 202137009 6402.00-00 Authority to Make Credits or Refunds 09/17/2021 202137008 6213.07-02 Tentative Carryback Adjustments 09/17/2021 202137008 6411.00-00 Tentative Carryback and Refund Adjustments 09/17/2021 202137008 7507.00-00 Exemption of Insolvent Banks From Tax 09/17/2021 202137007 4942.00-00 Taxes on Failure to Distribute Income 09/17/2021 202137007 4945.00-00 Excise Taxes on Taxable Expenditures 09/17/2021 202137006 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 09/17/2021 202137005 1041.00-00 Transfers of Property Between Spouses or Incident to Divorce 09/17/2021 202137004 7701.00-00 Definitions 09/17/2021 202137004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/17/2021 202137003 1059.06-00 Election to Substitute Fair Market Value 09/17/2021 Pagination First page « Premye Previous page Anvan … Page 253 Page 254 Page 255 Page 256 Aktyèl paj 257 Page 258 Page 259 Page 260 Page 261 … Next page Apre Last page Anvan »
