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 2626 - 2650 of 75748
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202401017 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/05/2024 |
| 202401016 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/05/2024 |
| 202401016 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/05/2024 |
| 202401015 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 01/05/2024 |
| 202401014 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/05/2024 |
| 202401013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2024 |
| 202401012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2024 |
| 202401011 | 856.00-00 | Definition of Real Estate Investment Trust | 01/05/2024 |
| 202401010 | 7701.00-00 | Definitions | 01/05/2024 |
| 202401010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2024 |
| 202401009 | 7701.00-00 | Definitions | 01/05/2024 |
| 202401009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2024 |
| 202401008 | 7701.00-00 | Definitions | 01/05/2024 |
| 202401008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2024 |
| 202401007 | 7701.00-00 | Definitions | 01/05/2024 |
| 202401007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2024 |
| 202401006 | 7701.00-00 | Definitions | 01/05/2024 |
| 202401006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2024 |
| 202401005 | 7701.00-00 | Definitions | 01/05/2024 |
| 202401005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/05/2024 |
| 202401004 | 1362.00-00 | Election by Small Business Corporation | 01/05/2024 |
| 202401004 | 1362.01-00 | Eligible v. Ineligible | 01/05/2024 |
| 202401004 | 1362.04-00 | Inadvertent Terminations | 01/05/2024 |
| 202401003 | 1362.01-03 | Late Elections | 01/05/2024 |
| 202401002 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/05/2024 |