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 1401 - 1425 of 74898jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202413011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/29/2024 202413010 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/29/2024 202413010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/29/2024 202413009 115.00-00 Income of States, Municipalities, etc. 03/29/2024 202413008 7701.00-00 Definitions 03/29/2024 202413007 7701.00-00 Definitions 03/29/2024 202413007 9100.00-00 Extension of Time for Making Certain Elections 03/29/2024 202413007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/29/2024 202413006 1361.00-00 Definitions 03/29/2024 202413006 1361.03-00 Certain Trusts Permitted as Shareholders 03/29/2024 202413006 1361.03-03 Electing Small Business Trusts 03/29/2024 202413006 1362.00-00 Election by Small Business Corporation 03/29/2024 202413006 1362.02-00 Termination of Election 03/29/2024 202413006 1362.04-00 Inadvertent Terminations 03/29/2024 202413005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/29/2024 202413005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/29/2024 202413004 856.00-00 Definition of Real Estate Investment Trust 03/29/2024 202413004 856.04-00 Rents From Real Property 03/29/2024 202413003 468A.04-02 Revised Schedules 03/29/2024 202413002 1295.02-00 Time For Making Election 03/29/2024 202413002 1295.02-02 Retroactive Elections 03/29/2024 202413001 1295.02-00 Time For Making Election 03/29/2024 202413001 1295.02-02 Retroactive Elections 03/29/2024 202413000 6110.00-00 Index for Public Inspection of Written Determination 03/29/2024 202412011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/22/2024 Pagination First page « Premye Previous page Anvan … Page 53 Page 54 Page 55 Page 56 Aktyèl paj 57 Page 58 Page 59 Page 60 Page 61 … Next page Apre Last page Anvan »
