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 14726 - 14750 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201648005 754.02-00 Timeliness of Election 11/25/2016 201648005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/25/2016 201648004 382.01-00 General Rule 11/25/2016 201648004 382.12-08 Title 11 or Similar Case 11/25/2016 201648003 2010.04-00 Portability Election under � 2010(c)(5)(A) 11/25/2016 201648003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 11/25/2016 201648002 9100.00-00 Extension of Time for Making Certain Elections 11/25/2016 201648001 71.00-00 Alimony--Separate Maintenance Payments 11/25/2016 201648000 6110.00-00 Index for Public Inspection of Written Determination 11/25/2016 201647014 408.03-00 Rollover Contributions 11/18/2016 201647013 4945.04-04 Grants to Individuals 11/18/2016 201647012 4945.04-04 Grants to Individuals 11/18/2016 201647011 4945.04-04 Grants to Individuals 11/18/2016 201647010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/18/2016 201647009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/18/2016 201647008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/18/2016 201647007 199.00-00 Income Attributable to Domestic Production Activities (Domestic Production Deduction) 11/18/2016 201647007 199.03-00 Domestic Production Gross Receipts (DPGR) 11/18/2016 201647006 468A.04-02 Revised Schedules 11/18/2016 201647005 856.00-00 Definition of Real Estate Investment Trust 11/18/2016 201647004 2010.04-00 Portability Election under � 2010(c)(5)(A) 11/18/2016 201647004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 11/18/2016 201647003 1361.05-00 Qualified Subchapter S Subsidiary 11/18/2016 201647003 9100.00-00 Extension of Time for Making Certain Elections 11/18/2016 201647002 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 11/18/2016 Pagination First page « First Previous page Previous … Page 586 Page 587 Page 588 Page 589 Current page 590 Page 591 Page 592 Page 593 Page 594 … Next page Next Last page Last »