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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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?? 1051 - 1075 of 75709
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 202446002 | 468B.01-00 | In General | 11/15/2024 |
| 202446001 | 468B.01-00 | In General | 11/15/2024 |
| 202446000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/15/2024 |
| 202445015 | 1092.02-01 | Defined | 11/08/2024 |
| 202445015 | 165.00-00 | Deductions For Losses | 11/08/2024 |
| 202445015 | 246.05-04 | Substantially Similar or Related Property | 11/08/2024 |
| 202445015 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/08/2024 |
| 202445014 | 2652.01-01 | Gift Splitting by Married Couples | 11/08/2024 |
| 202445014 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/08/2024 |
| 202445013 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 11/08/2024 |
| 202445013 | 172.01-00 | Carryback and Carryover | 11/08/2024 |
| 202445013 | 9100.22-00 | Other | 11/08/2024 |
| 202445012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/08/2024 |
| 202445012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/08/2024 |
| 202445011 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/08/2024 |
| 202445011 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/08/2024 |
| 202445010 | 115.00-00 | Income of States, Municipalities, etc. | 11/08/2024 |
| 202445009 | 115.00-00 | Income of States, Municipalities, etc. | 11/08/2024 |
| 202445008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/08/2024 |
| 202445008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/08/2024 |
| 202445007 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/08/2024 |
| 202445006 | 468B.01-00 | In General | 11/08/2024 |
| 202445005 | 468B.01-00 | In General | 11/08/2024 |
| 202445004 | 1361.00-00 | Definitions | 11/08/2024 |
| 202445004 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/08/2024 |