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 1726 - 1750 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202336014 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023 202336014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/08/2023 202336013 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/08/2023 202336013 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023 202336012 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/08/2023 202336012 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023 202336011 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/08/2023 202336011 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023 202336010 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/08/2023 202336010 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023 202336009 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/08/2023 202336009 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023 202336008 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/08/2023 202336008 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023 202336007 7872.05-00 Types of Below Market Loans Subject to Section 7872 09/08/2023 202336007 9100.00-00 Extension of Time for Making Certain Elections 09/08/2023 202336006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 09/08/2023 202336006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/08/2023 202336006 9100.22-00 Other 09/08/2023 202336005 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 09/08/2023 202336005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/08/2023 202336005 9100.22-00 Other 09/08/2023 202336004 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 09/08/2023 202336004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/08/2023 202336004 9100.22-00 Other 09/08/2023 Pagination First page « First Previous page Previous … Page 66 Page 67 Page 68 Page 69 Current page 70 Page 71 Page 72 Page 73 Page 74 … Next page Next Last page Last »