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.
- Enter a term in the Find box.
- Click the Search button.
Showing 926 - 950 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 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 |
| 202449004 | 2642.00-00 | Inclusion Ratio | 12/06/2024 |
| 202449004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2024 |
| 202449003 | 7701.00-00 | Definitions | 12/06/2024 |
| 202449003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/06/2024 |
| 202449003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/06/2024 |
| 202449002 | 468A.04-01 | Initial Schedules | 12/06/2024 |
| 202449001 | 1361.00-00 | Definitions | 12/06/2024 |
| 202449001 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 12/06/2024 |
| 202449001 | 1361.03-02 | Qualified Subchapter S Trusts | 12/06/2024 |
| 202449001 | 1362.00-00 | Election by Small Business Corporation | 12/06/2024 |
| 202449001 | 1362.04-00 | Inadvertent Terminations | 12/06/2024 |
| 202449000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/06/2024 |
| 202448019 | 4945.04-04 | Grants to Individuals | 11/29/2024 |