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 8851 - 8875 of 74122jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 201942010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/18/2019 201942009 7701.03-06 Liquidating Trusts 10/18/2019 201942008 2056.07-00 Qualified Terminable Interest Property 10/18/2019 201942008 2652.01-02 Special Election for QTIP 10/18/2019 201942008 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019 201942007 7701.00-00 Definitions 10/18/2019 201942007 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019 201942007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/18/2019 201942006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/18/2019 201942006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 10/18/2019 201942005 382.02-05 Closing of the Books 10/18/2019 201942005 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019 201942005 9100.22-00 Other 10/18/2019 201942004 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 10/18/2019 201942004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/18/2019 201942004 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019 201942004 9100.22-00 Other 10/18/2019 201942003 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019 201942002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/18/2019 201942002 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019 201942001 2642.00-00 Inclusion Ratio 10/18/2019 201942001 9100.00-00 Extension of Time for Making Certain Elections 10/18/2019 201942000 6110.00-00 Index for Public Inspection of Written Determination 10/18/2019 201941031 4945.04-04 Grants to Individuals 10/11/2019 201941030 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/11/2019 Pagination First page « Premye Previous page Anvan … Page 351 Page 352 Page 353 Page 354 Aktyèl paj 355 Page 356 Page 357 Page 358 Page 359 … Next page Apre Last page Anvan »