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 6176 - 6200 of 74989Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202144019 754.02-00 Timeliness of Election 11/05/2021 202144019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021 202144018 754.02-00 Timeliness of Election 11/05/2021 202144018 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021 202144017 754.02-00 Timeliness of Election 11/05/2021 202144017 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021 202144016 754.02-00 Timeliness of Election 11/05/2021 202144016 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021 202144015 42.00-00 Low-Income Housing Credit 11/05/2021 202144015 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021 202144014 42.00-00 Low-Income Housing Credit 11/05/2021 202144014 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021 202144013 7701.00-00 Definitions 11/05/2021 202144013 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021 202144012 856.00-00 Definition of Real Estate Investment Trust 11/05/2021 202144012 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021 202144011 856.00-00 Definition of Real Estate Investment Trust 11/05/2021 202144011 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021 202144010 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/05/2021 202144010 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021 202144010 9100.22-00 Other 11/05/2021 202144009 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021 202144009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021 202144008 9100.00-00 Extension of Time for Making Certain Elections 11/05/2021 202144008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/05/2021 Pagination First page « First Previous page Previous … Page 244 Page 245 Page 246 Page 247 Current page 248 Page 249 Page 250 Page 251 Page 252 … Next page Next Last page Last »
