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 76 - 100 of 73670jwenn Èd Jwenn Afiche pa paj 2550100200 RechèchEfase Nimewo UILC Sijè Dat Piblikasyon 202417006 1502.13-00 Intercompany Transactions 04/26/2024 202417007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/26/2024 202417008 1504.02-00 Includible Corporation v. Not an Includible Corporation 04/26/2024 202417009 457.09-00 Special Rules 04/26/2024 202417009 457.09-08 Length of Service Award Plans 04/26/2024 202417012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/26/2024 202417014 6231B.00-00 Notice of Proceedings and Adjustments 04/26/2024 202417020 6231B.00-00 Notice of Proceedings and Adjustments 04/26/2024 202417021 461.06-01 Accrual Basis 04/26/2024 202416000 6110.00-00 Index for Public Inspection of Written Determination 04/19/2024 202416001 130.00-00 Certain Personal Injury Liability Assignments 04/19/2024 202416002 130.00-00 Certain Personal Injury Liability Assignments 04/19/2024 202416003 7701.00-00 Definitions 04/19/2024 202416004 1362.04-00 Inadvertent Terminations 04/19/2024 202416005 1362.00-00 Election by Small Business Corporation 04/19/2024 202416006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024 202416007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/19/2024 202416008 7701.00-00 Definitions 04/19/2024 202416009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/19/2024 202416010 754.02-00 Timeliness of Election 04/19/2024 202416011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024 202416012 1031.00-00 Exchange of Property Held for Productive Use or Investment 04/19/2024 202416013 42.00-00 Low-Income Housing Credit 04/19/2024 202416014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/19/2024 202416016 4945.04-04 Grants to Individuals 04/19/2024 Pagination First page « Premye Previous page Anvan Page 1 Page 2 Page 3 Aktyèl paj 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Apre Last page Anvan »
