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 6326 - 6350 of 74326Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202121004 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 05/28/2021 202121004 1502.75-00 Filing Requirements 05/28/2021 202121003 2010.04-00 Portability Election under § 2010(c)(5)(A) 05/28/2021 202121003 9100.00-00 Extension of Time for Making Certain Elections 05/28/2021 202121002 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 05/28/2021 202121001 263.15-03 Allocation of Success-Based Fees 05/28/2021 202121001 9100.00-00 Extension of Time for Making Certain Elections 05/28/2021 202121000 6110.00-00 Index for Public Inspection of Written Determination 05/28/2021 202120019 4945.04-04 Grants to Individuals 05/21/2021 202120018 4945.04-04 Grants to Individuals 05/21/2021 202120017 4945.04-04 Grants to Individuals 05/21/2021 202120016 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 05/21/2021 202120016 501.04-03 Political Activities Organizations 05/21/2021 202120015 172.00-00 Net Operating Loss Deductions (Deductible v. Not Deductible) 05/21/2021 202120014 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/21/2021 202120013 856.00-00 Definition of Real Estate Investment Trust 05/21/2021 202120013 9100.00-00 Extension of Time for Making Certain Elections 05/21/2021 202120012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 05/21/2021 202120012 9100.22-00 Other 05/21/2021 202120011 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/21/2021 202120010 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/21/2021 202120009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/21/2021 202120008 1362.04-00 Inadvertent Terminations 05/21/2021 202120008 9100.00-00 Extension of Time for Making Certain Elections 05/21/2021 202120007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/21/2021 Pagination First page « First Previous page Previous … Page 250 Page 251 Page 252 Page 253 Current page 254 Page 255 Page 256 Page 257 Page 258 … Next page Next Last page Last »