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 951 - 975 of 75747
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202449015 | 501.33-00 | Private v. Public Interest Served | 12/06/2024 |
| 202449015 | 501.35-00 | "Exclusively" Test | 12/06/2024 |
| 202449014 | 3402.15-00 | Withholding on Gambling Winnings | 12/06/2024 |
| 202449013 | 1060.03-00 | Applicable Asset Acquisition | 12/06/2024 |
| 202449013 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 12/06/2024 |
| 202449012 | 1060.03-00 | Applicable Asset Acquisition | 12/06/2024 |
| 202449012 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 12/06/2024 |
| 202449011 | 1445.00-00 | Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). | 12/06/2024 |
| 202449011 | 897.02-00 | U.S. Real Property Interest | 12/06/2024 |
| 202449011 | 897.09-00 | Special Rules for REITS | 12/06/2024 |
| 202449010 | 9100.04-00 | Section 168; MACRS | 12/06/2024 |
| 202449010 | 9100.10-01 | Accounting Methods | 12/06/2024 |
| 202449009 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 12/06/2024 |
| 202449009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 12/06/2024 |
| 202449008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/06/2024 |
| 202449008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2024 |
| 202449007 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 12/06/2024 |
| 202449007 | 1031.01-00 | Property Held For Productive Use or Investment | 12/06/2024 |
| 202449006 | 355.01-00 | Spin-Off | 12/06/2024 |
| 202449006 | 361.02-02 | Certain Transfers to Creditors | 12/06/2024 |
| 202449006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/06/2024 |
| 202449005 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/06/2024 |
| 202449005 | 2642.00-00 | Inclusion Ratio | 12/06/2024 |
| 202449005 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2024 |
| 202449004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/06/2024 |