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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.
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Showing 9826 - 9850 of 78417
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202138006 | 754.02-00 | Timeliness of Election | 09/24/2021 |
| 202138006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/24/2021 |
| 202138006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/24/2021 |
| 202138005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/24/2021 |
| 202138004 | 1502.36-00 | Unified Loss Rules | 09/24/2021 |
| 202138004 | 9100.22-00 | Other | 09/24/2021 |
| 202138003 | 1362.02-00 | Termination of Election | 09/24/2021 |
| 202138003 | 1362.02-03 | Passive Investment Income | 09/24/2021 |
| 202138003 | 1362.04-00 | Inadvertent Terminations | 09/24/2021 |
| 202138002 | 263.15-03 | Allocation of Success-Based Fees | 09/24/2021 |
| 202138002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/24/2021 |
| 202138001 | 61.00-00 | Gross Income v. Not Gross Income | 09/24/2021 |
| 202138000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/24/2021 |
| 202137012 | 4945.04-04 | Grants to Individuals | 09/17/2021 |
| 202137011 | 6223B.00-00 | Designation of Partnership Representative | 09/17/2021 |
| 202137010 | 6330.00-00 | Collection Due Process - Levy | 09/17/2021 |
| 202137010 | 6331.16-00 | Insurance Proceeds | 09/17/2021 |
| 202137009 | 6402.00-00 | Authority to Make Credits or Refunds | 09/17/2021 |
| 202137008 | 6213.07-02 | Tentative Carryback Adjustments | 09/17/2021 |
| 202137008 | 6411.00-00 | Tentative Carryback and Refund Adjustments | 09/17/2021 |
| 202137008 | 7507.00-00 | Exemption of Insolvent Banks From Tax | 09/17/2021 |
| 202137007 | 4942.00-00 | Taxes on Failure to Distribute Income | 09/17/2021 |
| 202137007 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 09/17/2021 |
| 202137006 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 09/17/2021 |
| 202137005 | 1041.00-00 | Transfers of Property Between Spouses or Incident to Divorce | 09/17/2021 |
