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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 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 |
| 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 |