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 2701 - 2725 of 74989Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202334015 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 08/25/2023 202334015 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023 202334015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 08/25/2023 202334014 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/25/2023 202334014 1502.13-00 Intercompany Transactions 08/25/2023 202334014 1502.99-00 Regulations Governing Consolidated Returns--Issue Not Contained in Present List 08/25/2023 202334014 367.00-00 Foreign Corporations 08/25/2023 202334014 368.00-00 Definitions Relating to Corporate Reorganizations 08/25/2023 202334014 368.06-00 Change in Identity, etc. (Type "F") 08/25/2023 202334013 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/25/2023 202334013 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023 202334012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/25/2023 202334012 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023 202334011 856.00-00 Definition of Real Estate Investment Trust 08/25/2023 202334011 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023 202334010 1362.01-03 Late Elections 08/25/2023 202334010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/25/2023 202334009 7872.05-00 Types of Below Market Loans Subject to Section 7872 08/25/2023 202334009 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023 202334008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/25/2023 202334008 9100.00-00 Extension of Time for Making Certain Elections 08/25/2023 202334007 856.01-00 Income Requirements 08/25/2023 202334006 1295.02-02 Retroactive Elections 08/25/2023 202334005 338.05-00 Elective Recognition of Gain or Loss by Target Corporation - Together with Nonrecognition of Gain or Loss on Stock Sold by Selling Consolidated Group 08/25/2023 202334005 9100.06-00 Section 338(g); Election Under Section 1.338-1T(c)(1) 08/25/2023 Pagination First page « First Previous page Previous … Page 105 Page 106 Page 107 Page 108 Current page 109 Page 110 Page 111 Page 112 Page 113 … Next page Next Last page Last »
