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 1201 - 1225 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202347009 1502.03-00 Consolidated Investment Credit 11/24/2023 202347008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 11/24/2023 202347008 9100.00-00 Extension of Time for Making Certain Elections 11/24/2023 202347008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/24/2023 202347007 7701.00-00 Definitions 11/24/2023 202347007 9100.00-00 Extension of Time for Making Certain Elections 11/24/2023 202347007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/24/2023 202347006 1362.04-00 Inadvertent Terminations 11/24/2023 202347005 1362.00-00 Election by Small Business Corporation 11/24/2023 202347005 1362.04-00 Inadvertent Terminations 11/24/2023 202347004 355.01-00 Spin-Off 11/24/2023 202347003 9100.22-00 Other 11/24/2023 202347003 992.02-00 Election 11/24/2023 202347002 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/24/2023 202347001 1286.00-00 Tax Treatment of Stripped Bonds 11/24/2023 202347001 7701.03-11 Fixed Investment Trusts 11/24/2023 202347000 6110.00-00 Index for Public Inspection of Written Determination 11/24/2023 202346036 4945.04-04 Grants to Individuals 11/17/2023 202346035 4945.04-04 Grants to Individuals 11/17/2023 202346034 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/17/2023 202346033 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/17/2023 202346033 501.36-00 Business Activities 11/17/2023 202346032 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/17/2023 202346031 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/17/2023 202346030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/17/2023 Pagination First page « First Previous page Previous … Page 45 Page 46 Page 47 Page 48 Current page 49 Page 50 Page 51 Page 52 Page 53 … Next page Next Last page Last »
