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 251 - 275 of 73855jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 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 202417006 101.00-00 Certain Death Benefits (Excluded v. Not Excluded From Gross Income) 04/26/2024 202417006 101.01-00 Life Insurance Proceeds Payable by Reason of Death 04/26/2024 202417006 101.01-02 Transfer for Consideration 04/26/2024 202417006 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/26/2024 202417006 1502.13-00 Intercompany Transactions 04/26/2024 202417005 7701.00-00 Definitions 04/26/2024 202417005 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024 202417005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024 202417004 7701.00-00 Definitions 04/26/2024 202417004 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024 202417004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024 202417003 7701.00-00 Definitions 04/26/2024 202417003 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024 202417003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024 202417002 168.24-01 Normalization Rules 04/26/2024 202417001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/26/2024 202417001 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024 202417000 6110.00-00 Index for Public Inspection of Written Determination 04/26/2024 202416019 4945.04-04 Grants to Individuals 04/19/2024 202416018 4942.03-07 Set-Asides 04/19/2024 202416017 431.00-00 Minimum Funding Standards for Multiemployer Plans 04/19/2024 202416016 4945.04-04 Grants to Individuals 04/19/2024 202416015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/16/2024 202416015 501.03-30 Organizational and Operational Tests 04/16/2024 Pagination First page « Premye Previous page Anvan … Page 7 Page 8 Page 9 Page 10 Aktyèl paj 11 Page 12 Page 13 Page 14 Page 15 … Next page Apre Last page Anvan »