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. Afiche 301 - 325 of 73670jwenn Èd Jwenn Afiche pa paj 2550100200 RechèchEfase Nimewo UILC Sijè Dat Piblikasyon 202409006 7701.00-00 Definitions 03/01/2024 202409006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/01/2024 202409005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2024 202409005 754.02-00 Timeliness of Election 03/01/2024 202409005 9100.00-00 Extension of Time for Making Certain Elections 03/01/2024 202409005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2024 202409004 7701.00-00 Definitions 03/01/2024 202409004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/01/2024 202409003 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/01/2024 202409002 856.01-00 Income Requirements 03/01/2024 202409001 9100.00-00 Extension of Time for Making Certain Elections 03/01/2024 202409000 6110.00-00 Index for Public Inspection of Written Determination 03/01/2024 202408011 4942.03-07 Set-Asides 02/23/2024 202408010 4942.03-07 Set-Asides 02/23/2024 202408009 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/23/2024 202408009 501.33-00 Private v. Public Interest Served 02/23/2024 202408009 501.03-30 Organizational and Operational Tests 02/23/2024 202408008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/23/2024 202408007 7701.00-00 Definitions 02/23/2024 202408007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/23/2024 202408006 911.11-03 Reelection 02/23/2024 202408005 7701.00-00 Definitions 02/23/2024 202408005 9100.00-00 Extension of Time for Making Certain Elections 02/23/2024 202408005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/23/2024 202408004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 02/23/2024 Pagination First page « Premye Previous page Anvan … Page 9 Page 10 Page 11 Page 12 Aktyèl paj 13 Page 14 Page 15 Page 16 Page 17 … Next page Apre Last page Anvan »