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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.
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Afiche 101 - 125 of 77583
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202619014 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 05/08/2026 |
| 202619014 | 9100.22-00 | Other | 05/08/2026 |
| 202619013 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/08/2026 |
| 202619013 | 754.02-00 | Timeliness of Election | 05/08/2026 |
| 202619013 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2026 |
| 202619013 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/08/2026 |
| 202619012 | 263A.04-00 | Allocation Methods | 05/08/2026 |
| 202619011 | 1362.00-00 | Election by Small Business Corporation | 05/08/2026 |
| 202619011 | 1362.01-02 | Election After Termination | 05/08/2026 |
| 202619010 | 7701.00-00 | Definitions | 05/08/2026 |
| 202619010 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2026 |
| 202619010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/08/2026 |
| 202619009 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 05/08/2026 |
| 202619009 | 2056.07-00 | Qualified Terminable Interest Property | 05/08/2026 |
| 202619009 | 2652.01-02 | Special Election for QTIP | 05/08/2026 |
| 202619009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/08/2026 |
| 202619008 | 2033.00-00 | Property in Which Decedent Had an Interest | 05/08/2026 |
| 202619008 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 05/08/2026 |
| 202619008 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 05/08/2026 |
| 202619008 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 05/08/2026 |
| 202619008 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 05/08/2026 |
| 202619008 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 05/08/2026 |
| 202619008 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/08/2026 |
| 202619008 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/08/2026 |
| 202619008 | 2601.04-00 | Transitional Rules | 05/08/2026 |
