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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Showing 2701 - 2725 of 75786
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202352017 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 12/29/2023 |
| 202352017 | 1361.03-01 | Grantor Trusts | 12/29/2023 |
| 202352017 | 1361.03-03 | Electing Small Business Trusts | 12/29/2023 |
| 202352017 | 1362.02-00 | Termination of Election | 12/29/2023 |
| 202352017 | 1362.04-00 | Inadvertent Terminations | 12/29/2023 |
| 202352016 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 12/29/2023 |
| 202352016 | 2056.07-00 | Qualified Terminable Interest Property | 12/29/2023 |
| 202352016 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/29/2023 |
| 202352015 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/29/2023 |
| 202352015 | 9100.22-00 | Other | 12/29/2023 |
| 202352014 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/29/2023 |
| 202352014 | 754.02-00 | Timeliness of Election | 12/29/2023 |
| 202352014 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/29/2023 |
| 202352014 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/29/2023 |
| 202352013 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/29/2023 |
| 202352012 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 12/29/2023 |
| 202352011 | 61.00-00 | Gross Income v. Not Gross Income | 12/29/2023 |
| 202352010 | 61.00-00 | Gross Income v. Not Gross Income | 12/29/2023 |
| 202352009 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 12/29/2023 |
| 202352008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/29/2023 |
| 202352008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/29/2023 |
| 202352007 | 7701.00-00 | Definitions | 12/29/2023 |
| 202352007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/29/2023 |
| 202352007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/29/2023 |
| 202352006 | 7701.00-00 | Definitions | 12/29/2023 |