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 4976 - 5000 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202150013 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/17/2021 202150013 9100.00-00 Extension of Time for Making Certain Elections 12/17/2021 202150012 301.00-00 Distributions of Property 12/17/2021 202150012 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/17/2021 202150011 9100.00-00 Extension of Time for Making Certain Elections 12/17/2021 202150011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/17/2021 202150010 9100.04-00 Section 168; MACRS 12/17/2021 202150009 355.01-00 Spin-Off 12/17/2021 202150009 368.00-00 Definitions Relating to Corporate Reorganizations 12/17/2021 202150008 9100.02-03 R and D Expenditures 12/17/2021 202150007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 12/17/2021 202150007 9100.00-00 Extension of Time for Making Certain Elections 12/17/2021 202150006 9100.02-03 R and D Expenditures 12/17/2021 202150005 614.04-00 Aggregating Non-Operating Mineral Interests 12/17/2021 202150004 355.03-01 Five-Year Requirement 12/17/2021 202150003 168.24-01 Normalization Rules 12/17/2021 202150002 1362.00-00 Election by Small Business Corporation 12/17/2021 202150002 1362.04-00 Inadvertent Terminations 12/17/2021 202150001 475.08-00 Securities Traders 12/17/2021 202150001 9100.00-00 Extension of Time for Making Certain Elections 12/17/2021 202150001 9100.10-01 Accounting Methods 12/17/2021 202150000 6110.00-00 Index for Public Inspection of Written Determination 12/17/2021 202149026 4945.04-04 Grants to Individuals 12/10/2021 202149025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2021 202149024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/10/2021 Pagination First page « First Previous page Previous … Page 196 Page 197 Page 198 Page 199 Current page 200 Page 201 Page 202 Page 203 Page 204 … Next page Next Last page Last »
