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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 7601 - 7625 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202144019 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/05/2021 |
| 202144018 | 754.02-00 | Timeliness of Election | 11/05/2021 |
| 202144018 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/05/2021 |
| 202144017 | 754.02-00 | Timeliness of Election | 11/05/2021 |
| 202144017 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/05/2021 |
| 202144016 | 754.02-00 | Timeliness of Election | 11/05/2021 |
| 202144016 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/05/2021 |
| 202144015 | 42.00-00 | Low-Income Housing Credit | 11/05/2021 |
| 202144015 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/05/2021 |
| 202144014 | 42.00-00 | Low-Income Housing Credit | 11/05/2021 |
| 202144014 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/05/2021 |
| 202144013 | 7701.00-00 | Definitions | 11/05/2021 |
| 202144013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/05/2021 |
| 202144012 | 856.00-00 | Definition of Real Estate Investment Trust | 11/05/2021 |
| 202144012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/05/2021 |
| 202144011 | 856.00-00 | Definition of Real Estate Investment Trust | 11/05/2021 |
| 202144011 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/05/2021 |
| 202144010 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/05/2021 |
| 202144010 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/05/2021 |
| 202144010 | 9100.22-00 | Other | 11/05/2021 |
| 202144009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/05/2021 |
| 202144009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/05/2021 |
| 202144008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/05/2021 |
| 202144008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/05/2021 |
| 202144007 | 141.00-00 | Private Activity Bond; Qualified Bond | 11/05/2021 |
