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 401 - 425 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202440011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/04/2024 202440010 168.00-00 Modified Accelerated Cost Recovery System 10/04/2024 202440010 7701.00-00 Definitions 10/04/2024 202440010 9100.04-00 Section 168; MACRS 10/04/2024 202440010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/04/2024 202440009 4943.00-00 Excise Taxes on Excess Business Holdings 10/04/2024 202440008 1361.05-00 Qualified Subchapter S Subsidiary 10/04/2024 202440008 9100.00-00 Extension of Time for Making Certain Elections 10/04/2024 202440007 856.00-00 Definition of Real Estate Investment Trust 10/04/2024 202440006 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/04/2024 202440006 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/04/2024 202440005 988.05-00 Hedging Transactions 10/04/2024 202440004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/04/2024 202440003 2632.00-00 Special Rules for Allocation of GST Exemption 10/04/2024 202440003 2642.00-00 Inclusion Ratio 10/04/2024 202440003 9100.00-00 Extension of Time for Making Certain Elections 10/04/2024 202440002 2632.00-00 Special Rules for Allocation of GST Exemption 10/04/2024 202440002 2642.00-00 Inclusion Ratio 10/04/2024 202440002 9100.00-00 Extension of Time for Making Certain Elections 10/04/2024 202440001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 10/04/2024 202440001 754.02-00 Timeliness of Election 10/04/2024 202440001 9100.00-00 Extension of Time for Making Certain Elections 10/04/2024 202440001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/04/2024 202440000 6110.00-00 Index for Public Inspection of Written Determination 10/04/2024 202439017 431.00-00 Minimum Funding Standards for Multiemployer Plans 09/27/2024 Pagination First page « First Previous page Previous … Page 13 Page 14 Page 15 Page 16 Current page 17 Page 18 Page 19 Page 20 Page 21 … Next page Next Last page Last »
