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 3576 - 3600 of 74989Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202308005 1362.04-00 Inadvertent Terminations 02/24/2023 202308004 1362.00-00 Election by Small Business Corporation 02/24/2023 202308004 1362.04-00 Inadvertent Terminations 02/24/2023 202308003 469.00-00 Passive Activity Losses and Credits Limited 02/24/2023 202308003 469.03-00 Passive Activity Defined 02/24/2023 202308003 469.03-03 Definition of Activity 02/24/2023 202308003 9100.00-00 Extension of Time for Making Certain Elections 02/24/2023 202308002 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 02/24/2023 202308002 754.02-00 Timeliness of Election 02/24/2023 202308002 9100.00-00 Extension of Time for Making Certain Elections 02/24/2023 202308002 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/24/2023 202308001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/24/2023 202308001 9100.00-00 Extension of Time for Making Certain Elections 02/24/2023 202308000 6110.00-00 Index for Public Inspection of Written Determination 02/24/2023 202307008 4945.04-04 Grants to Individuals 02/17/2023 202307007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/17/2023 202307007 501.03-30 Organizational and Operational Tests 02/17/2023 202307007 501.33-00 Private v. Public Interest Served 02/17/2023 202307007 501.36-00 Business Activities 02/17/2023 202307007 501.36-01 Section 501(c)(3) Organizations 02/17/2023 202307006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/17/2023 202307006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/17/2023 202307005 1362.00-00 Election by Small Business Corporation 02/17/2023 202307005 1362.04-00 Inadvertent Terminations 02/17/2023 202307004 1362.00-00 Election by Small Business Corporation 02/17/2023 Pagination First page « First Previous page Previous … Page 140 Page 141 Page 142 Page 143 Current page 144 Page 145 Page 146 Page 147 Page 148 … Next page Next Last page Last »
