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 126 - 150 of 73726Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202417004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024 202417005 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024 202417005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024 202417006 101.01-00 Life Insurance Proceeds Payable by Reason of Death 04/26/2024 202417006 101.01-02 Transfer for Consideration 04/26/2024 202417006 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/26/2024 202417006 1502.13-00 Intercompany Transactions 04/26/2024 202417007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/26/2024 202417008 1504.02-00 Includible Corporation v. Not an Includible Corporation 04/26/2024 202417009 457.09-00 Special Rules 04/26/2024 202417009 457.09-08 Length of Service Award Plans 04/26/2024 202417012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/26/2024 202417014 6231B.00-00 Notice of Proceedings and Adjustments 04/26/2024 202417020 6231B.00-00 Notice of Proceedings and Adjustments 04/26/2024 202417021 461.06-01 Accrual Basis 04/26/2024 202416000 6110.00-00 Index for Public Inspection of Written Determination 04/19/2024 202416001 130.00-00 Certain Personal Injury Liability Assignments 04/19/2024 202416002 130.00-00 Certain Personal Injury Liability Assignments 04/19/2024 202416003 7701.00-00 Definitions 04/19/2024 202416004 1362.04-00 Inadvertent Terminations 04/19/2024 202416005 1362.00-00 Election by Small Business Corporation 04/19/2024 202416006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024 202416007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/19/2024 202416008 7701.00-00 Definitions 04/19/2024 202416009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/19/2024 Pagination First page « First Previous page Previous … Page 2 Page 3 Page 4 Page 5 Current page 6 Page 7 Page 8 Page 9 Page 10 … Next page Next Last page Last »
