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. Showing 26 - 50 of 73670Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202418006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/03/2024 202418005 7701.00-00 Definitions 05/03/2024 202418005 9100.00-00 Extension of Time for Making Certain Elections 05/03/2024 202418004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/03/2024 202418004 9100.00-00 Extension of Time for Making Certain Elections 05/03/2024 202418004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/03/2024 202418003 1362.04-00 Inadvertent Terminations 05/03/2024 202418002 7701.01-00 Associations v. Corporations 05/03/2024 202418002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/03/2024 202418001 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 05/03/2024 202418000 6110.00-00 Index for Public Inspection of Written Determination 05/03/2024 202417028 501.03-15 Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) ADMINISTRATION: Authority of officers of Internal Revenue 04/26/2024 202417027 4945.04-04 Grants to Individuals 04/26/2024 202417026 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/26/2024 202417025 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 04/26/2024 202417024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2024 202417023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2024 202417022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2024 202417021 461.01-00 Accrual Method 04/26/2024 202417021 461.06-01 Accrual Basis 04/26/2024 202417020 6223B.00-00 Designation of Partnership Representative 04/26/2024 202417020 6231B.00-00 Notice of Proceedings and Adjustments 04/26/2024 202417019 6103.02-02 Return Information 04/26/2024 202417018 6232.00-00 R 1988 Extension of Subchapter To Windfall Profits Tax (Repealed) 04/26/2024 202417017 6232.00-00 R 1988 Extension of Subchapter To Windfall Profits Tax (Repealed) 04/26/2024 Pagination First page « First Previous page Previous Page 1 Current page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »