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 8801 - 8825 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201943017 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/25/2019 201943016 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/25/2019 201943016 9100.22-00 Other 10/25/2019 201943015 1361.00-00 Definitions 10/25/2019 201943015 1361.03-00 Certain Trusts Permitted as Shareholders 10/25/2019 201943015 1361.03-03 Electing Small Business Trusts 10/25/2019 201943015 1361.05-00 Qualified Subchapter S Subsidiary 10/25/2019 201943015 1362.00-00 Election by Small Business Corporation 10/25/2019 201943015 1362.02-00 Termination of Election 10/25/2019 201943015 1362.02-02 Ceases to be Small Business Corporation 10/25/2019 201943015 1362.04-00 Inadvertent Terminations 10/25/2019 201943014 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/25/2019 201943014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/25/2019 201943013 9100.22-00 Other 10/25/2019 201943013 992.02-00 Election 10/25/2019 201943013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/01/2019 201943012 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/25/2019 201943012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/25/2019 201943011 355.01-00 Spin-Off 10/25/2019 201943010 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 10/25/2019 201943010 2056.07-00 Qualified Terminable Interest Property 10/25/2019 201943010 9100.00-00 Extension of Time for Making Certain Elections 10/25/2019 201943009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 10/25/2019 201943008 9100.00-00 Extension of Time for Making Certain Elections 10/25/2019 201943008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 10/25/2019 Pagination First page « First Previous page Previous … Page 349 Page 350 Page 351 Page 352 Current page 353 Page 354 Page 355 Page 356 Page 357 … Next page Next Last page Last »