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 3076 - 3100 of 75786
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202343034 | 7701.02-00 | Partnerships v. Associations | 10/27/2023 |
| 202343033 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 10/27/2023 |
| 202343033 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 10/27/2023 |
| 202343032 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 10/27/2023 |
| 202343031 | 42.00-00 | Low-Income Housing Credit | 10/27/2023 |
| 202343031 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/27/2023 |
| 202343031 | 9100.01-00 | Section 42; Low-Income Housing Credit | 10/27/2023 |
| 202343030 | 2642.00-00 | Inclusion Ratio | 10/27/2023 |
| 202343030 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/27/2023 |
| 202343029 | 2632.03-00 | Allocation of Unused GST Exemption | 10/27/2023 |
| 202343029 | 2652.01-00 | Transferor Defined | 10/27/2023 |
| 202343029 | 2652.01-02 | Special Election for QTIP | 10/27/2023 |
| 202343029 | 2654.00-00 | Special Rules | 10/27/2023 |
| 202343029 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/27/2023 |
| 202343028 | 7874.00-00 | Inversions | 10/27/2023 |
| 202343027 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 10/27/2023 |
| 202343027 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 10/27/2023 |
| 202343026 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/27/2023 |
| 202343026 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/27/2023 |
| 202343025 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/27/2023 |
| 202343025 | 355.01-00 | Spin-Off | 10/27/2023 |
| 202343025 | 355.01-01 | Split-Off | 10/27/2023 |
| 202343025 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 10/27/2023 |
| 202343025 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/27/2023 |
| 202343024 | 1362.00-00 | Election by Small Business Corporation | 10/27/2023 |