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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.
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Afiche 7176 - 7200 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202214012 | 754.02-00 | Timeliness of Election | 04/08/2022 |
| 202214012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/08/2022 |
| 202214012 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/08/2022 |
| 202214011 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 04/08/2022 |
| 202214011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/08/2022 |
| 202214010 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 04/08/2022 |
| 202214010 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/08/2022 |
| 202214009 | 7701.00-00 | Definitions | 04/08/2022 |
| 202214009 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/08/2022 |
| 202214008 | 408.03-00 | Rollover Contributions | 04/08/2022 |
| 202214007 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 04/08/2022 |
| 202214006 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 04/08/2022 |
| 202214006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/08/2022 |
| 202214005 | 9100.10-00 | Section 446 | 04/08/2022 |
| 202214004 | 1382.00-00 | Taxable Income of Cooperatives | 04/08/2022 |
| 202214004 | 1388.00-00 | Definitions; Special Rules | 04/08/2022 |
| 202214003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/08/2022 |
| 202214002 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 04/08/2022 |
| 202214002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/08/2022 |
| 202214001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/08/2022 |
| 202214000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/08/2022 |
| 202213014 | 4942.03-07 | Set-Asides | 04/01/2022 |
| 202213013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/01/2022 |
| 202213013 | 501.03-30 | Organizational and Operational Tests | 04/01/2022 |
| 202213012 | 501.35-00 | "Exclusively" Test | 04/01/2022 |
