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 3101 - 3125 of 75786
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202343024 | 1362.01-00 | Eligible v. Ineligible | 10/27/2023 |
| 202343024 | 1362.01-02 | Election After Termination | 10/27/2023 |
| 202343023 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/27/2023 |
| 202343023 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/27/2023 |
| 202343022 | 1361.00-00 | Definitions | 10/27/2023 |
| 202343022 | 1361.01-03 | Non-Resident Alien as Shareholder | 10/27/2023 |
| 202343022 | 1362.00-00 | Election by Small Business Corporation | 10/27/2023 |
| 202343022 | 1362.02-00 | Termination of Election | 10/27/2023 |
| 202343022 | 1362.02-02 | Ceases to be Small Business Corporation | 10/27/2023 |
| 202343022 | 1362.04-00 | Inadvertent Terminations | 10/27/2023 |
| 202343021 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/27/2023 |
| 202343021 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/27/2023 |
| 202343020 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/27/2023 |
| 202343020 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/27/2023 |
| 202343019 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/27/2023 |
| 202343019 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/27/2023 |
| 202343018 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/27/2023 |
| 202343018 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/27/2023 |
| 202343017 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/27/2023 |
| 202343017 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/27/2023 |
| 202343016 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/27/2023 |
| 202343016 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/27/2023 |
| 202343015 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/27/2023 |
| 202343015 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/27/2023 |
| 202343014 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/27/2023 |