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 1 - 25 of 74386Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202437000 6110.00-00 Index for Public Inspection of Written Determination 09/13/2024 202437001 115.00-00 Income of States, Municipalities, etc. 09/13/2024 202437002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/13/2024 202437003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/13/2024 202437004 1362.00-00 Election by Small Business Corporation 09/13/2024 202437005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/13/2024 202437006 501.03-05 Corporations 09/13/2024 202437007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/13/2024 202437008 501.07-00 Social Clubs 09/13/2024 202437002 9100.00-00 Extension of Time for Making Certain Elections 09/13/2024 202437003 9100.00-00 Extension of Time for Making Certain Elections 09/13/2024 202437004 1362.01-03 Late Elections 09/13/2024 202437004 9100.00-00 Extension of Time for Making Certain Elections 09/13/2024 202437005 9100.00-00 Extension of Time for Making Certain Elections 09/13/2024 202437006 501.03-30 Organizational and Operational Tests 09/13/2024 202436000 6110.00-00 Index for Public Inspection of Written Determination 09/06/2024 202436001 9100.00-00 Extension of Time for Making Certain Elections 09/06/2024 202436002 1361.00-00 Definitions 09/06/2024 202436003 7701.00-00 Definitions 09/06/2024 202436004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/06/2024 202436005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/06/2024 202436006 1361.05-00 Qualified Subchapter S Subsidiary 09/06/2024 202436007 130.00-00 Certain Personal Injury Liability Assignments 09/06/2024 202436008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 09/06/2024 202436009 9416.00-00 IRC 250 Deduction: Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) 09/06/2024 Pagination Current page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »
