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 1076 - 1100 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202348009 408.03-00 Rollover Contributions 12/01/2023 202348008 7701.00-00 Definitions 12/01/2023 202348008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/01/2023 202348007 9100.00-00 Extension of Time for Making Certain Elections 12/01/2023 202348007 9100.10-00 Section 446 12/01/2023 202348007 9100.10-01 Accounting Methods 12/01/2023 202348006 1362.00-00 Election by Small Business Corporation 12/01/2023 202348006 1362.04-00 Inadvertent Terminations 12/01/2023 202348005 4980.00-00 Tax on Reversion of Qualified Plan Assets to Employer 12/01/2023 202348005 4980.02-00 Exceptions 12/01/2023 202348004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/01/2023 202348004 9100.00-00 Extension of Time for Making Certain Elections 12/01/2023 202348003 1362.00-00 Election by Small Business Corporation 12/01/2023 202348003 1362.01-03 Late Elections 12/01/2023 202348002 163.10-11 (TCJA) Limitation on Business Interest Expense-General 12/01/2023 202348002 9100.00-00 Extension of Time for Making Certain Elections 12/01/2023 202348001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 12/01/2023 202348001 754.02-00 Timeliness of Election 12/01/2023 202348001 9100.00-00 Extension of Time for Making Certain Elections 12/01/2023 202348001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/01/2023 202348000 6110.00-00 Index for Public Inspection of Written Determination 12/01/2023 202347020 4942.03-07 Set-Asides 11/24/2023 202347019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/24/2023 202347019 501.33-00 Private v. Public Interest Served 11/24/2023 202347018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/24/2023 Pagination First page « First Previous page Previous … Page 40 Page 41 Page 42 Page 43 Current page 44 Page 45 Page 46 Page 47 Page 48 … Next page Next Last page Last »
