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 74603Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202443011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/25/2024 202443010 168.00-00 Modified Accelerated Cost Recovery System 10/25/2024 202443010 9100.00-00 Extension of Time for Making Certain Elections 10/25/2024 202443009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/25/2024 202443009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/25/2024 202443008 115.00-00 Income of States, Municipalities, etc. 10/25/2024 202443007 115.00-00 Income of States, Municipalities, etc. 10/25/2024 202443006 7701.00-00 Definitions 10/25/2024 202443006 9100.00-00 Extension of Time for Making Certain Elections 10/25/2024 202443006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/25/2024 202443005 7701.00-00 Definitions 10/25/2024 202443005 9100.00-00 Extension of Time for Making Certain Elections 10/25/2024 202443005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/25/2024 202443004 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/25/2024 202443004 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/25/2024 202443004 468B.01-00 In General 10/25/2024 202443003 1362.04-00 Inadvertent Terminations 10/25/2024 202443002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/25/2024 202443002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/25/2024 202443001 9100.00-00 Extension of Time for Making Certain Elections 10/25/2024 202443000 6110.00-00 Index for Public Inspection of Written Determination 10/25/2024 202442012 4945.04-04 Grants to Individuals 10/18/2024 202442011 4945.04-04 Grants to Individuals 10/18/2024 202442010 501-00.00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/18/2024 202442010 501-03.00 Religious, Charitable, etc., Institutions and Community Chest 10/18/2024 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 »