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 2726 - 2750 of 75748
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202351005 | 2652.01-00 | Transferor Defined | 12/22/2023 |
| 202351005 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/22/2023 |
| 202351004 | 2632.03-00 | Allocation of Unused GST Exemption | 12/22/2023 |
| 202351004 | 2642.00-00 | Inclusion Ratio | 12/22/2023 |
| 202351004 | 2652.01-00 | Transferor Defined | 12/22/2023 |
| 202351004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/22/2023 |
| 202351003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/22/2023 |
| 202351003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/22/2023 |
| 202351002 | 1362.00-00 | Election by Small Business Corporation | 12/22/2023 |
| 202351001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/22/2023 |
| 202351000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/22/2023 |
| 202350018 | 4945.04-04 | Grants to Individuals | 12/31/1969 |
| 202350017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/15/2023 |
| 202350016 | 501.05-00 | Labor Organizations | 12/15/2023 |
| 202350015 | 1295.02-00 | Time For Making Election | 12/15/2023 |
| 202350015 | 1295.02-02 | Retroactive Elections | 12/15/2023 |
| 202350014 | 9999.00-00 | Miscellaneous Issues | 12/15/2023 |
| 202350014 | 9999.98-00 | Not Able to Identify Under Present List | 12/15/2023 |
| 202350013 | 42.00-00 | Low-Income Housing Credit | 12/15/2023 |
| 202350013 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2023 |
| 202350013 | 9100.01-00 | Section 42; Low-Income Housing Credit | 12/15/2023 |
| 202350012 | 9100.10-00 | Section 446 | 12/15/2023 |
| 202350011 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 12/15/2023 |
| 202350011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 12/15/2023 |
| 202350010 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/15/2023 |