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 5701 - 5725 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202129010 6015.00-00 Innocent spouse (including Sections 66, 6013) 07/23/2021 202129010 6038.00-00 Information with Respect to Certain Foreign Corporations and Partnerships 07/23/2021 202129010 6038.04-01 Control of Corporations 07/23/2021 202129009 6695A.00-00 Substantial and Gross Valuation Misstatements Attributable to Incorrect Appraisals 07/23/2021 202129008 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 07/23/2021 202129007 3402.00-00 Income Tax Collected at Source 07/23/2021 202129006 6331.00-00 Levy and Distraint 07/23/2021 202129005 856.00-00 Definition of Real Estate Investment Trust 07/23/2021 202129005 9100.00-00 Extension of Time for Making Certain Elections 07/23/2021 202129004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 07/23/2021 202129004 754.02-00 Timeliness of Election 07/23/2021 202129004 9100.00-00 Extension of Time for Making Certain Elections 07/23/2021 202129004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/23/2021 202129003 9100.00-00 Extension of Time for Making Certain Elections 07/23/2021 202129003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 07/23/2021 202129002 9100.00-00 Extension of Time for Making Certain Elections 07/23/2021 202129001 162.00-00 Trade or Business (Deductible v. Not Deductible) 07/23/2021 202129001 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 07/23/2021 202129000 6110.00-00 Index for Public Inspection of Written Determination 07/23/2021 202128009 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 07/16/2021 202128009 501.04-07 Homeowners Association 07/16/2021 202128008 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 07/16/2021 202128007 1295.02-02 Retroactive Elections 07/16/2021 202128006 856.00-00 Definition of Real Estate Investment Trust 07/16/2021 202128006 9100.00-00 Extension of Time for Making Certain Elections 07/16/2021 Pagination First page « First Previous page Previous … Page 225 Page 226 Page 227 Page 228 Current page 229 Page 230 Page 231 Page 232 Page 233 … Next page Next Last page Last »
