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 8401 - 8425 of 74122jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202002011 170.00-00 Charitable, Etc. Contributions and Gifts 01/10/2020 202002011 170.14-00 Qualified Conservation Contribution 01/10/2020 202002010 512.01-00 Exception, Additions, and Limitations on Unrelated Income 01/10/2020 202002010 513.05-00 Games of Chance 01/10/2020 202002009 856.00-00 Definition of Real Estate Investment Trust 01/10/2020 202002009 856.02-00 Investment Requirements 01/10/2020 202002009 856.04-00 Rents From Real Property 01/10/2020 202002008 263.14-00 Allocation Between Capital Expenditure and Expense 01/10/2020 202002008 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020 202002007 2010.04-00 Portability Election under § 2010(c)(5)(A) 01/10/2020 202002007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 01/10/2020 202002006 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020 202002006 9100.22-00 Other 01/10/2020 202002005 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 01/10/2020 202002005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/10/2020 202002005 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020 202002005 9100.22-00 Other 01/10/2020 202002004 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020 202002003 7701.00-00 Definitions 01/10/2020 202002003 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020 202002003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2020 202002002 7701.00-00 Definitions 01/10/2020 202002002 9100.00-00 Extension of Time for Making Certain Elections 01/10/2020 202002002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/10/2020 202002001 2010.04-00 Portability Election under § 2010(c)(5)(A) 01/10/2020 Pagination First page « Premye Previous page Anvan … Page 333 Page 334 Page 335 Page 336 Aktyèl paj 337 Page 338 Page 339 Page 340 Page 341 … Next page Apre Last page Anvan »