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 26 - 50 of 74386Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202436013 501.35-00 "Exclusively" Test 09/06/2024 202436012 6221B.00-00 Tax Treatment Determined At Partnership Level-BBA 09/06/2024 202436012 6225B.01-00 Determination of Imputed Underpayments - BBA 09/06/2024 202436011 6231B.00-00 Notice of Proceedings and Adjustments 09/06/2024 202436010 245A.00-00 Dividend Received Deduction 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 202436009 9416.01-00 FDII: Deduction Eligible Income (DEI) 09/06/2024 202436009 9416.02-00 FDII: Foreign-Derived Ratio (FDR) - Foreign-Derived Deduction Eligible Income (FDDEI) 09/06/2024 202436008 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 09/06/2024 202436008 1502.75-00 Filing Requirements 09/06/2024 202436008 9100.00-00 Extension of Time for Making Certain Elections 09/06/2024 202436008 9100.20-00 Section 1502; Election to File Consolidated Return 09/06/2024 202436007 130.00-00 Certain Personal Injury Liability Assignments 09/06/2024 202436007 130.01-00 Qualified Funding Asset 09/06/2024 202436007 130.02-00 Qualified Assignment 09/06/2024 202436006 1361.05-00 Qualified Subchapter S Subsidiary 09/06/2024 202436006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 09/06/2024 202436005 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/06/2024 202436005 9100.00-00 Extension of Time for Making Certain Elections 09/06/2024 202436005 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/06/2024 202436004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/06/2024 202436004 9100.00-00 Extension of Time for Making Certain Elections 09/06/2024 202436004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/06/2024 202436003 7701.00-00 Definitions 09/06/2024 202436003 9100.00-00 Extension of Time for Making Certain Elections 09/06/2024 Pagination First page « First Previous page Previous Page 1 Current page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »
