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 2401 - 2425 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202314016 501.03-30 Organizational and Operational Tests 04/07/2023 202314015 9100.00-00 Extension of Time for Making Certain Elections 04/07/2023 202314015 9100.09-00 Section 442; Accounting Periods 04/07/2023 202314014 1502.21-00 Consolidated Net Operating Loss Deduction 04/07/2023 202314014 9100.22-00 Other 04/07/2023 202314013 992.02-00 Election 04/07/2023 202314012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/07/2023 202314012 9100.00-00 Extension of Time for Making Certain Elections 04/07/2023 202314011 7701.00-00 Definitions 04/07/2023 202314011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/07/2023 202314010 856.00-00 Definition of Real Estate Investment Trust 04/07/2023 202314010 9100.00-00 Extension of Time for Making Certain Elections 04/07/2023 202314009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/07/2023 202314009 9100.00-00 Extension of Time for Making Certain Elections 04/07/2023 202314009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/07/2023 202314008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/07/2023 202314007 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/07/2023 202314006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/07/2023 202314005 7701.00-00 Definitions 04/07/2023 202314005 9100.00-00 Extension of Time for Making Certain Elections 04/07/2023 202314005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/07/2023 202314004 9100.09-00 Section 442; Accounting Periods 04/07/2023 202314003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/07/2023 202314003 9100.00-00 Extension of Time for Making Certain Elections 04/07/2023 202314002 7701.00-00 Definitions 04/07/2023 Pagination First page « First Previous page Previous … Page 93 Page 94 Page 95 Page 96 Current page 97 Page 98 Page 99 Page 100 Page 101 … Next page Next Last page Last »
