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. obÌåÓýever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Afiche 3001 - 3025 of 75748
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202344009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/03/2023 |
| 202344009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/03/2023 |
| 202344009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/03/2023 |
| 202344008 | 1033.07-00 | Special Rule for Outdoor Advertising Displays | 11/03/2023 |
| 202344008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/03/2023 |
| 202344007 | 856.00-00 | Definition of Real Estate Investment Trust | 11/03/2023 |
| 202344006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/03/2023 |
| 202344006 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/03/2023 |
| 202344005 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 11/03/2023 |
| 202344005 | 1361.03-02 | Qualified Subchapter S Trusts | 11/03/2023 |
| 202344005 | 1362.00-00 | Election by Small Business Corporation | 11/03/2023 |
| 202344005 | 1362.04-00 | Inadvertent Terminations | 11/03/2023 |
| 202344004 | 1362.00-00 | Election by Small Business Corporation | 11/03/2023 |
| 202344004 | 1362.02-00 | Termination of Election | 11/03/2023 |
| 202344004 | 1362.04-00 | Inadvertent Terminations | 11/03/2023 |
| 202344003 | 7701.00-00 | Definitions | 11/03/2023 |
| 202344003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/03/2023 |
| 202344003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/03/2023 |
| 202344002 | 1361.00-00 | Definitions | 11/03/2023 |
| 202344002 | 1361.01-03 | Non-Resident Alien as Shareholder | 11/03/2023 |
| 202344002 | 1362.00-00 | Election by Small Business Corporation | 11/03/2023 |
| 202344002 | 1362.02-00 | Termination of Election | 11/03/2023 |
| 202344002 | 1362.02-02 | Ceases to be Small Business Corporation | 11/03/2023 |
| 202344002 | 1362.04-00 | Inadvertent Terminations | 11/03/2023 |
| 202344001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/03/2023 |