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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. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Afiche 5051 - 5075 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202318011 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/05/2023 |
| 202318011 | 61.00-00 | Gross Income v. Not Gross Income | 05/05/2023 |
| 202318010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/05/2023 |
| 202318010 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/05/2023 |
| 202318010 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/05/2023 |
| 202318010 | 61.00-00 | Gross Income v. Not Gross Income | 05/05/2023 |
| 202318009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/05/2023 |
| 202318008 | 162.16-04 | Capital Expenditure v. Repair | 05/05/2023 |
| 202318008 | 61.00-00 | Gross Income v. Not Gross Income | 05/05/2023 |
| 202318007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/05/2023 |
| 202318007 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/05/2023 |
| 202318006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/05/2023 |
| 202318006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/05/2023 |
| 202318005 | 1362.01-00 | Eligible v. Ineligible | 05/05/2023 |
| 202318005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/05/2023 |
| 202318004 | 1033.00-00 | Involuntary Conversion | 05/05/2023 |
| 202318004 | 1033.01-00 | General Rule | 05/05/2023 |
| 202318004 | 1033.03-00 | Property Similar or Related in Service or Use | 05/05/2023 |
| 202318003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/05/2023 |
| 202318002 | 7701.00-00 | Definitions | 05/05/2023 |
| 202318002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/05/2023 |
| 202318002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/05/2023 |
| 202318001 | 6041.00-00 | Information at Source | 05/05/2023 |
| 202318001 | 61.40-00 | Governmental Benefits and Subsidies | 05/05/2023 |
| 202318000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/05/2023 |
