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 4101 - 4125 of 75786
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202317012 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 04/28/2023 |
| 202317012 | 9100.22-00 | Other | 04/28/2023 |
| 202317012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/28/2023 |
| 202317011 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/28/2023 |
| 202317011 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/28/2023 |
| 202317011 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/28/2023 |
| 202317011 | 61.00-00 | Gross Income v. Not Gross Income | 04/28/2023 |
| 202317010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/28/2023 |
| 202317010 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/28/2023 |
| 202317010 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/28/2023 |
| 202317010 | 61.00-00 | Gross Income v. Not Gross Income | 04/28/2023 |
| 202317009 | 7701.00-00 | Definitions | 04/28/2023 |
| 202317009 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/28/2023 |
| 202317009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/28/2023 |
| 202317008 | 1045.00-00 | Rollover of Gain from One Qualified Business Stock to Another | 04/28/2023 |
| 202317008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/28/2023 |
| 202317007 | 9100.04-00 | Section 168; MACRS | 04/28/2023 |
| 202317006 | 1400Z.01-00 | Designation of Opportunity Zones | 04/28/2023 |
| 202317006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/28/2023 |
| 202317005 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/28/2023 |
| 202317004 | 7701.00-00 | Definitions | 04/28/2023 |
| 202317004 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/28/2023 |
| 202317004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/28/2023 |
| 202317003 | 1362.00-00 | Election by Small Business Corporation | 04/28/2023 |
| 202317003 | 1362.04-00 | Inadvertent Terminations | 04/28/2023 |