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 426 - 450 of 74039Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202417012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/26/2024 202417011 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/26/2024 202417010 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 04/26/2024 202417009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/26/2024 202417009 457.09-00 Special Rules 04/26/2024 202417009 457.09-08 Length of Service Award Plans 04/26/2024 202417008 1504.00-00 Definitions 04/26/2024 202417008 1504.02-00 Includible Corporation v. Not an Includible Corporation 04/26/2024 202417007 2010.04-00 Portability Election under section 2010(c)(5)(A) 04/26/2024 202417007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/26/2024 202417006 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 04/26/2024 202417006 101.01-00 Life Insurance Proceeds Payable by Reason of Death 04/26/2024 202417006 101.01-02 Transfer for Consideration 04/26/2024 202417006 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/26/2024 202417006 1502.13-00 Intercompany Transactions 04/26/2024 202417005 7701.00-00 Definitions 04/26/2024 202417005 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024 202417005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024 202417004 7701.00-00 Definitions 04/26/2024 202417004 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024 202417004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024 202417003 7701.00-00 Definitions 04/26/2024 202417003 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024 202417003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024 202417002 168.24-01 Normalization Rules 04/26/2024 Pagination First page « First Previous page Previous … Page 14 Page 15 Page 16 Page 17 Current page 18 Page 19 Page 20 Page 21 Page 22 … Next page Next Last page Last »