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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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Afiche 2076 - 2100 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 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 |
| 202436003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/06/2024 |
| 202436002 | 1361.00-00 | Definitions | 09/06/2024 |
| 202436002 | 1362.01-03 | Late Elections | 09/06/2024 |
| 202436002 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 09/06/2024 |
| 202436002 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 09/06/2024 |
| 202436002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/06/2024 |
| 202436002 | 9100.22-00 | Other | 09/06/2024 |
| 202436001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/06/2024 |
| 202436001 | 992.02-00 | Election | 09/06/2024 |
| 202436000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/06/2024 |
| 202435017 | 4945.04-04 | Grants to Individuals | 08/30/2024 |
| 202435016 | 1501.00-00 | Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) | 08/30/2024 |
| 202435016 | 1502.75-00 | Filing Requirements | 08/30/2024 |
| 202435015 | 1362.00-00 | Election by Small Business Corporation | 08/30/2024 |
| 202435015 | 1362.01-00 | Eligible v. Ineligible | 08/30/2024 |
| 202435015 | 1362.01-03 | Late Elections | 08/30/2024 |
| 202435015 | 7701.00-00 | Definitions | 08/30/2024 |
