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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?ang hi?n th? 76 - 100 of 75673
罢ì尘 Tr? Giúp| S? | UILC | Ch? ?? | Ngày Phát Hành |
|---|---|---|---|
| 202521020 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/23/2025 |
| 202521019 | 355.01-00 | Spin-Off | 05/23/2025 |
| 202521019 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/23/2025 |
| 202521018 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 05/23/2025 |
| 202521018 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/23/2025 |
| 202521017 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/23/2025 |
| 202521017 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/23/2025 |
| 202521016 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 05/23/2025 |
| 202521016 | 9100.22-00 | Other | 05/23/2025 |
| 202521015 | 7701.00-00 | Definitions | 05/23/2025 |
| 202521014 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 05/23/2025 |
| 202521014 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 05/23/2025 |
| 202521014 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2025 |
| 202521014 | 9100.22-00 | Other | 05/23/2025 |
| 202521013 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 05/23/2025 |
| 202521012 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/23/2025 |
| 202521012 | 754.02-00 | Timeliness of Election | 05/23/2025 |
| 202521012 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2025 |
| 202521012 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/23/2025 |
| 202521011 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/23/2025 |
| 202521011 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2025 |
| 202521010 | 1362.01-03 | Late Elections | 05/23/2025 |
| 202521009 | 1361.00-00 | Definitions | 05/23/2025 |
| 202521009 | 1361.03-02 | Qualified Subchapter S Trusts | 05/23/2025 |
| 202521009 | 1361.03-03 | Electing Small Business Trusts | 05/23/2025 |