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 2051 - 2075 of 75748
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202419014 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/10/2024 |
| 202419013 | 1400Z.01-00 | Designation of Opportunity Zones | 05/10/2024 |
| 202419013 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/10/2024 |
| 202419013 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/10/2024 |
| 202419012 | 1362.04-00 | Inadvertent Terminations | 05/10/2024 |
| 202419011 | 1361.00-00 | Definitions | 05/10/2024 |
| 202419011 | 1361.01-03 | Non-Resident Alien as Shareholder | 05/10/2024 |
| 202419011 | 1362.00-00 | Election by Small Business Corporation | 05/10/2024 |
| 202419011 | 1362.02-00 | Termination of Election | 05/10/2024 |
| 202419011 | 1362.02-02 | Ceases to be Small Business Corporation | 05/10/2024 |
| 202419011 | 1362.04-00 | Inadvertent Terminations | 05/10/2024 |
| 202419010 | 1045.00-00 | Rollover of Gain from One Qualified Business Stock to Another | 05/10/2024 |
| 202419010 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/10/2024 |
| 202419009 | 1221.12-02 | Business Hedges | 05/10/2024 |
| 202419009 | 856.01-00 | Income Requirements | 05/10/2024 |
| 202419008 | 1221.12-02 | Business Hedges | 05/10/2024 |
| 202419008 | 856.01-00 | Income Requirements | 05/10/2024 |
| 202419007 | 1221.12-02 | Business Hedges | 05/10/2024 |
| 202419007 | 856.01-00 | Income Requirements | 05/10/2024 |
| 202419006 | 1221.12-02 | Business Hedges | 05/10/2024 |
| 202419006 | 856.01-00 | Income Requirements | 05/10/2024 |
| 202419005 | 1221.12-02 | Business Hedges | 05/10/2024 |
| 202419005 | 856.01-00 | Income Requirements | 05/10/2024 |
| 202419004 | 1221.12-02 | Business Hedges | 05/10/2024 |
| 202419004 | 856.01-00 | Income Requirements | 05/10/2024 |