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 176 - 200 of 73670Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202413006 1361.03-00 Certain Trusts Permitted as Shareholders 03/29/2024 202413006 1361.03-03 Electing Small Business Trusts 03/29/2024 202413006 1362.00-00 Election by Small Business Corporation 03/29/2024 202413006 1362.02-00 Termination of Election 03/29/2024 202413006 1362.04-00 Inadvertent Terminations 03/29/2024 202413005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/29/2024 202413005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/29/2024 202413004 856.00-00 Definition of Real Estate Investment Trust 03/29/2024 202413004 856.04-00 Rents From Real Property 03/29/2024 202413003 468A.04-02 Revised Schedules 03/29/2024 202413002 1295.02-00 Time For Making Election 03/29/2024 202413002 1295.02-02 Retroactive Elections 03/29/2024 202413001 1295.02-00 Time For Making Election 03/29/2024 202413001 1295.02-02 Retroactive Elections 03/29/2024 202413000 6110.00-00 Index for Public Inspection of Written Determination 03/29/2024 202412011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/22/2024 202412010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/22/2024 202412009 1502.93-00 Intercompany Transactions 03/22/2024 202412009 368.08-06 Business Enterprise Continuity 03/22/2024 202412008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/22/2024 202412008 9100.00-00 Extension of Time for Making Certain Elections 03/22/2024 202412007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/22/2024 202412007 9100.00-00 Extension of Time for Making Certain Elections 03/22/2024 202412006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/22/2024 202412006 9100.00-00 Extension of Time for Making Certain Elections 03/22/2024 Pagination First page « First Previous page Previous … Page 4 Page 5 Page 6 Page 7 Current page 8 Page 9 Page 10 Page 11 Page 12 … Next page Next Last page Last »