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 101 - 125 of 73855jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202420012 1362.01-00 Eligible v. Ineligible 05/17/2024 202420012 1362.01-03 Late Elections 05/17/2024 202420011 1362.00-00 Election by Small Business Corporation 05/17/2024 202420011 1362.01-00 Eligible v. Ineligible 05/17/2024 202420011 1362.01-03 Late Elections 05/17/2024 202420010 1362.00-00 Election by Small Business Corporation 05/17/2024 202420010 1362.01-00 Eligible v. Ineligible 05/17/2024 202420010 1362.01-03 Late Elections 05/17/2024 202420009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/17/2024 202420009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/17/2024 202420008 2632.00-00 Special Rules for Allocation of GST Exemption 05/17/2024 202420008 2642.00-00 Inclusion Ratio 05/17/2024 202420008 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024 202420007 2632.00-00 Special Rules for Allocation of GST Exemption 05/17/2024 202420007 2642.00-00 Inclusion Ratio 05/17/2024 202420007 9100.00-00 Extension of Time for Making Certain Elections 05/17/2024 202420006 1295.02-00 Time For Making Election 05/17/2024 202420006 1295.02-02 Retroactive Elections 05/17/2024 202420005 1295.02-00 Time For Making Election 05/17/2024 202420005 1295.02-02 Retroactive Elections 05/17/2024 202420004 1295.02-00 Time For Making Election 05/17/2024 202420004 1295.02-02 Retroactive Elections 05/17/2024 202420003 1295.02-00 Time For Making Election 05/17/2024 202420003 1295.02-02 Retroactive Elections 05/17/2024 202420002 1295.02-00 Time For Making Election 05/17/2024 Pagination First page « Premye Previous page Anvan Page 1 Page 2 Page 3 Page 4 Aktyèl paj 5 Page 6 Page 7 Page 8 Page 9 … Next page Apre Last page Anvan »