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 1376 - 1400 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202343034 7701.02-00 Partnerships v. Associations 10/27/2023 202343033 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/27/2023 202343033 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/27/2023 202343032 9100.20-00 Section 1502; Election to File Consolidated Return 10/27/2023 202343031 42.00-00 Low-Income Housing Credit 10/27/2023 202343031 9100.00-00 Extension of Time for Making Certain Elections 10/27/2023 202343031 9100.01-00 Section 42; Low-Income Housing Credit 10/27/2023 202343030 2642.00-00 Inclusion Ratio 10/27/2023 202343030 9100.00-00 Extension of Time for Making Certain Elections 10/27/2023 202343029 2632.03-00 Allocation of Unused GST Exemption 10/27/2023 202343029 2652.01-00 Transferor Defined 10/27/2023 202343029 2652.01-02 Special Election for QTIP 10/27/2023 202343029 2654.00-00 Special Rules 10/27/2023 202343029 9100.00-00 Extension of Time for Making Certain Elections 10/27/2023 202343028 7874.00-00 Inversions 10/27/2023 202343027 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/27/2023 202343027 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/27/2023 202343026 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/27/2023 202343026 9100.00-00 Extension of Time for Making Certain Elections 10/27/2023 202343025 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/27/2023 202343025 355.01-00 Spin-Off 10/27/2023 202343025 355.01-01 Split-Off 10/27/2023 202343025 368.00-00 Definitions Relating to Corporate Reorganizations 10/27/2023 202343025 368.04-00 Assets for Control of Transferee (Type "D") 10/27/2023 202343024 1362.00-00 Election by Small Business Corporation 10/27/2023 Pagination First page « First Previous page Previous … Page 52 Page 53 Page 54 Page 55 Current page 56 Page 57 Page 58 Page 59 Page 60 … Next page Next Last page Last »