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 576 - 600 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202436001 9100.00-00 Extension of Time for Making Certain Elections 09/06/2024 202436001 992.02-00 Election 09/06/2024 202436000 6110.00-00 Index for Public Inspection of Written Determination 09/06/2024 202435017 4945.04-04 Grants to Individuals 08/30/2024 202435016 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 08/30/2024 202435016 1502.75-00 Filing Requirements 08/30/2024 202435015 1362.00-00 Election by Small Business Corporation 08/30/2024 202435015 1362.01-00 Eligible v. Ineligible 08/30/2024 202435015 1362.01-03 Late Elections 08/30/2024 202435015 7701.00-00 Definitions 08/30/2024 202435015 9100.00-00 Extension of Time for Making Certain Elections 08/30/2024 202435014 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/30/2024 202435014 9100.00-00 Extension of Time for Making Certain Elections 08/30/2024 202435013 2010.04-00 Portability Election under 2010(c)(5)(A) 08/30/2024 202435013 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 08/30/2024 202435012 1362.00-00 Election by Small Business Corporation 08/30/2024 202435012 1362.01-03 Late Elections 08/30/2024 202435012 9100.00-00 Extension of Time for Making Certain Elections 08/30/2024 202435012 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/30/2024 202435011 2632.00-00 Special Rules for Allocation of GST Exemption 08/30/2024 202435011 2642.00-00 Inclusion Ratio 08/30/2024 202435011 9100.00-00 Extension of Time for Making Certain Elections 08/30/2024 202435010 2632.00-00 Special Rules for Allocation of GST Exemption 08/30/2024 202435010 2642.00-00 Inclusion Ratio 08/30/2024 202435010 9100.00-00 Extension of Time for Making Certain Elections 08/30/2024 Pagination First page « First Previous page Previous … Page 20 Page 21 Page 22 Page 23 Current page 24 Page 25 Page 26 Page 27 Page 28 … Next page Next Last page Last »
