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 8201 - 8225 of 74018jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202005014 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2020 202005014 754.02-00 Timeliness of Election 01/31/2020 202005014 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020 202005014 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 01/31/2020 202005013 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/31/2020 202005013 9100.22-00 Other 01/31/2020 202005012 1362.04-00 Inadvertent Terminations 01/31/2020 202005011 7704.00-00 Certain Publicly Traded Partnerships Treated as Corporations 01/31/2020 202005011 7704.03-00 Qualifying Income 01/31/2020 202005010 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020 202005009 7701.00-00 Definitions 01/31/2020 202005009 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020 202005009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020 202005008 7701.00-00 Definitions 01/31/2020 202005008 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020 202005008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020 202005007 7701.00-00 Definitions 01/31/2020 202005007 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020 202005007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020 202005006 7701.00-00 Definitions 01/31/2020 202005006 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020 202005006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020 202005005 7701.00-00 Definitions 01/31/2020 202005005 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020 202005005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020 Pagination First page « Premye Previous page Anvan … Page 325 Page 326 Page 327 Page 328 Aktyèl paj 329 Page 330 Page 331 Page 332 Page 333 … Next page Apre Last page Anvan »