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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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Отображаются 101 - 125 of 76542
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202547012 | 2056.07-00 | Qualified Terminable Interest Property | 11/21/2025 |
| 202547012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2025 |
| 202547010 | 1400Z.01-00 | Designation of Opportunity Zones | 11/21/2025 |
| 202547010 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/21/2025 |
| 202547010 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2025 |
| 202547009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/21/2025 |
| 202547009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2025 |
| 202547009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/21/2025 |
| 202547008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/21/2025 |
| 202547008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2025 |
| 202547008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/21/2025 |
| 202547007 | 401.27-00 | Medical, Etc. Benefits | 11/21/2025 |
| 202547006 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 11/21/2025 |
| 202547005 | 2001.00-00 | Imposition and Rate of Tax | 11/21/2025 |
| 202547005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/21/2025 |
| 202547005 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/21/2025 |
| 202547004 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 11/21/2025 |
| 202547004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 11/21/2025 |
| 202547003 | 2032.00-00 | Alternate Valuation | 11/21/2025 |
| 202547003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2025 |
| 202547002 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 11/21/2025 |
| 202547001 | 168.00-00 | Modified Accelerated Cost Recovery System | 11/21/2025 |
