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 7726 - 7750 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202148005 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/03/2021 |
| 202148004 | 856.00-00 | Definition of Real Estate Investment Trust | 12/03/2021 |
| 202148004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/03/2021 |
| 202148003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/03/2021 |
| 202148003 | 2642.00-00 | Inclusion Ratio | 12/03/2021 |
| 202148003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/03/2021 |
| 202148002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/03/2021 |
| 202148002 | 2642.00-00 | Inclusion Ratio | 12/03/2021 |
| 202148002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/03/2021 |
| 202148001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/03/2021 |
| 202148000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/03/2021 |
| 202147015 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 11/26/2021 |
| 202147014 | 6019.05-00 | Deceased Donor | 11/26/2021 |
| 202147013 | 6103.11-00 | Disclosure for Tax Administration Purposes | 11/26/2021 |
| 202147012 | 6221B.01-00 | Election Out for Certain Partnerships with 100 or Fewer Partners, Etc.-BBA | 11/26/2021 |
| 202147011 | 6201.01-06 | Assessment of Criminal Restitution | 11/26/2021 |
| 202147010 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 11/26/2021 |
| 202147010 | 9100.22-00 | Other | 11/26/2021 |
| 202147009 | 1362.04-00 | Inadvertent Terminations | 11/26/2021 |
| 202147008 | 7701.00-00 | Definitions | 11/26/2021 |
| 202147008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/26/2021 |
| 202147008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/26/2021 |
| 202147007 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/26/2021 |
| 202147007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/26/2021 |
| 202147006 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/26/2021 |
