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. Showing 251 - 275 of 74039Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202420028 501.06-01 Performance of Particular Services for Members 05/17/2024 202420027 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024 202420027 9100.10-00 Section 446 05/17/2024 202420026 7701.00-00 Definitions 05/17/2024 202420026 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024 202420026 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/17/2024 202420025 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/17/2024 202420025 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024 202420024 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/17/2024 202420024 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024 202420023 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/17/2024 202420023 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024 202420022 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/17/2024 202420022 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024 202420021 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/17/2024 202420021 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024 202420020 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/17/2024 202420020 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024 202420019 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/17/2024 202420019 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024 202420018 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 05/17/2024 202420018 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024 202420017 2632.00-00 Special Rules for Allocation of GST Exemption 05/17/2024 202420017 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024 202420016 2632.00-00 Special Rules for Allocation of GST Exemption 05/17/2024 Pagination First page « First Previous page Previous … Page 7 Page 8 Page 9 Page 10 Current page 11 Page 12 Page 13 Page 14 Page 15 … Next page Next Last page Last »