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 2376 - 2400 of 74003jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202315011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/14/2023 202315010 404.10-00 Deferred Compensation 04/14/2023 202315010 832.06-03 Discounted Unpaid Losses 04/14/2023 202315009 2010.04-00 Portability Election under § 2010(c)(5)(A) 04/14/2023 202315009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/14/2023 202315008 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 04/14/2023 202315007 168.00-00 Modified Accelerated Cost Recovery System 04/14/2023 202315006 7701.00-00 Definitions 04/14/2023 202315006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/14/2023 202315005 1362.00-00 Election by Small Business Corporation 04/14/2023 202315005 1362.04-00 Inadvertent Terminations 04/14/2023 202315004 1361.00-00 Definitions 04/14/2023 202315004 1361.03-02 Qualified Subchapter S Trusts 04/14/2023 202315004 1362.00-00 Election by Small Business Corporation 04/14/2023 202315004 1362.02-00 Termination of Election 04/14/2023 202315004 1362.04-00 Inadvertent Terminations 04/14/2023 202315003 1362.04-00 Inadvertent Terminations 04/14/2023 202315002 1362.00-00 Election by Small Business Corporation 04/14/2023 202315002 1362.04-00 Inadvertent Terminations 04/14/2023 202315001 1362.00-00 Election by Small Business Corporation 04/14/2023 202315001 1362.02-00 Termination of Election 04/14/2023 202315001 1362.04-00 Inadvertent Terminations 04/14/2023 202315000 6110.00-00 Index for Public Inspection of Written Determination 04/14/2023 202314016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/07/2023 202314016 501.03-05 Corporations 04/07/2023 Pagination First page « Premye Previous page Anvan … Page 92 Page 93 Page 94 Page 95 Aktyèl paj 96 Page 97 Page 98 Page 99 Page 100 … Next page Apre Last page Anvan »