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. Enter a term in the Find box. Click the Search button. Showing 69701 - 69725 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202218027 4945.04-04 Grants to Individuals 05/06/2022 202218028 408.03-00 Rollover Contributions 05/06/2022 202218028 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 05/06/2022 202218029 4945.04-04 Grants to Individuals 05/06/2022 202218030 4945.04-04 Grants to Individuals 05/06/2022 202218031 4945.04-04 Grants to Individuals 05/06/2022 202218032 4945.04-04 Grants to Individuals 05/06/2022 202219000 6110.00-00 Index for Public Inspection of Written Determination 05/13/2022 202219001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/13/2022 202219002 1502.13-00 Intercompany Transactions 05/13/2022 202219002 1502.13-01 Stock of Members 05/13/2022 202219003 7701.00-00 Definitions 05/13/2022 202219003 9100.00-00 Extension of Time for Making Certain Elections 05/13/2022 202219003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/13/2022 202219004 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2022 202219004 9100.00-00 Extension of Time for Making Certain Elections 05/13/2022 202219004 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2022 202219005 1362.04-00 Inadvertent Terminations 05/13/2022 202219006 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 05/13/2022 202219007 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 05/13/2022 202219008 30D.00-00 Credit for New Qualified Plug in Electric Vehicles 05/13/2022 202219009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 05/13/2022 202219009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 05/13/2022 202219010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/13/2022 202219010 754.02-00 Timeliness of Election 05/13/2022 Pagination First page « First Previous page Previous … Page 2785 Page 2786 Page 2787 Page 2788 Current page 2789 Page 2790 Page 2791 Page 2792 Page 2793 … Next page Next Last page Last »