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 8126 - 8150 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202007001 1362.04-00 Inadvertent Terminations 02/14/2020 202007000 6110.00-00 Index for Public Inspection of Written Determination 02/14/2020 202006016 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/07/2020 202006015 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/07/2020 202006014 4945.04-04 Grants to Individuals 02/07/2020 202006013 4945.04.04 Grants to Individuals 02/07/2020 202006012 469.00-00 Passive Activity Losses and Credits Limited 02/07/2020 202006012 469.14-00 Real Property Business 02/07/2020 202006012 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020 202006011 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020 202006010 469.00-00 Passive Activity Losses and Credits Limited 02/07/2020 202006010 469.03-03 Definition of Activity 02/07/2020 202006010 469.14-00 Real Property Business 02/07/2020 202006010 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020 202006009 7701.00-00 Definitions 02/07/2020 202006009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/07/2020 202006008 1362.00-00 Election by Small Business Corporation 02/07/2020 202006008 1362.01-03 Late Elections 02/07/2020 202006007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 02/07/2020 202006007 754.02-00 Timeliness of Election 02/07/2020 202006007 9100.00-00 Extension of Time for Making Certain Elections 02/07/2020 202006007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/07/2020 202006006 1014.00-00 Basis of Property Acquired From a Decedent 02/07/2020 202006006 2041.03-00 General Power v. Not a General Power 02/07/2020 202006006 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/07/2020 Pagination First page « First Previous page Previous … Page 322 Page 323 Page 324 Page 325 Current page 326 Page 327 Page 328 Page 329 Page 330 … Next page Next Last page Last »