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 101 - 125 of 73670Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202416010 754.02-00 Timeliness of Election 04/19/2024 202416010 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024 202416010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024 202416009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/19/2024 202416008 7701.00-00 Definitions 04/19/2024 202416008 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024 202416008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/19/2024 202416007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/19/2024 202416007 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024 202416006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024 202416006 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024 202416006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024 202416005 1362.00-00 Election by Small Business Corporation 04/19/2024 202416005 1362.02-00 Termination of Election 04/19/2024 202416005 1362.04-00 Inadvertent Terminations 04/19/2024 202416004 1362.04-00 Inadvertent Terminations 04/19/2024 202416003 7701.00-00 Definitions 04/19/2024 202416003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/19/2024 202416002 130.00-00 Certain Personal Injury Liability Assignments 04/19/2024 202416002 130.01-00 Qualified Funding Asset 04/19/2024 202416002 130.02-00 Qualified Assignment 04/19/2024 202416001 130.00-00 Certain Personal Injury Liability Assignments 04/19/2024 202416001 130.01-00 Qualified Funding Asset 04/19/2024 202416001 130.02-00 Qualified Assignment 04/19/2024 202416000 6110.00-00 Index for Public Inspection of Written Determination 04/19/2024 Pagination First page « First Previous page Previous Page 1 Page 2 Page 3 Page 4 Current page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »
