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 251 - 275 of 73726Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202412004 1362.04-00 Inadvertent Terminations 03/22/2024 202412005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/22/2024 202412006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/22/2024 202412007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/22/2024 202412008 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/22/2024 202412009 1502.93-00 Intercompany Transactions 03/22/2024 202412010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/22/2024 202412011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/22/2024 202412001 1295.02-02 Retroactive Elections 03/22/2024 202412002 1295.02-02 Retroactive Elections 03/22/2024 202412003 1295.02-02 Retroactive Elections 03/22/2024 202412005 9100.00-00 Extension of Time for Making Certain Elections 03/22/2024 202412006 9100.00-00 Extension of Time for Making Certain Elections 03/22/2024 202412007 9100.00-00 Extension of Time for Making Certain Elections 03/22/2024 202412008 9100.00-00 Extension of Time for Making Certain Elections 03/22/2024 202412009 368.08-06 Business Enterprise Continuity 03/22/2024 202411000 6110.00-00 Index for Public Inspection of Written Determination 03/15/2024 202411001 1361.03-00 Certain Trusts Permitted as Shareholders 03/15/2024 202411002 9100.22-00 Other 03/15/2024 202411003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2024 202411004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2024 202411005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2024 202411006 7701.00-00 Definitions 03/15/2024 202411007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/15/2024 202411008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/15/2024 Pagination First page « First Previous page Previous … Page 7 Page 8 Page 9 Page 10 Current page 11 Page 12 Page 13 Page 14 Page 15 … Next page Next Last page Last »