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 6901 - 6925 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202049001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/04/2020 202049000 6110.00-00 Index for Public Inspection of Written Determination 12/04/2020 202048010 4945.04-04 Grants to Individuals 11/27/2020 202048009 475.08-00 Securities Traders 11/27/2020 202048009 9100.00-00 Extension of Time for Making Certain Elections 11/27/2020 202048009 9100.10-01 Accounting Methods 11/27/2020 202048008 9100.00-00 Extension of Time for Making Certain Elections 11/27/2020 202048008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2020 202048007 9100.00-00 Extension of Time for Making Certain Elections 11/27/2020 202048007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2020 202048006 9100.00-00 Extension of Time for Making Certain Elections 11/27/2020 202048006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2020 202048005 468A.00-00 Special Rules for Decommissioning Cost 11/27/2020 202048005 468A.04-02 Revised Schedules 11/27/2020 202048004 1362.00-00 Election by Small Business Corporation 11/27/2020 202048004 1362.01-00 Eligible v. Ineligible 11/27/2020 202048004 1362.01-03 Late Elections 11/27/2020 202048003 351.00-00 Transfer to Corporation Controlled by Transferor 11/27/2020 202048002 7701.00-00 Definitions 11/27/2020 202048002 9100.00-00 Extension of Time for Making Certain Elections 11/27/2020 202048002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/27/2020 202048001 108.00-00 Income From Discharge of Indebtedness 11/27/2020 202048001 108.01-00 Exclusion From Gross Income 11/27/2020 202048001 108.02-00 Reduction of Tax Attributes 11/27/2020 202048001 108.02-01 Election to Reduce Basis of Depreciable Property First 11/27/2020 Pagination First page « First Previous page Previous … Page 273 Page 274 Page 275 Page 276 Current page 277 Page 278 Page 279 Page 280 Page 281 … Next page Next Last page Last »