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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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Showing 4326 - 4350 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202342012 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 10/20/2023 |
| 202342012 | 9100.22-00 | Other | 10/20/2023 |
| 202342011 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 10/20/2023 |
| 202342011 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/20/2023 |
| 202342010 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 10/20/2023 |
| 202342010 | 59.00-00 | Other Definitions and Special Rules | 10/20/2023 |
| 202342010 | 9100.02-00 | Section 59(e) | 10/20/2023 |
| 202342009 | 4942.00-00 | Taxes on Failure to Distribute Income | 10/20/2023 |
| 202342008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/20/2023 |
| 202342008 | 2642.00-00 | Inclusion Ratio | 10/20/2023 |
| 202342008 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/20/2023 |
| 202342007 | 382.12-08 | Title 11 or Similar Case | 10/20/2023 |
| 202342007 | 382.12-13 | Election Out | 10/20/2023 |
| 202342007 | 9100.22-00 | Other | 10/20/2023 |
| 202342006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/20/2023 |
| 202342006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/20/2023 |
| 202342006 | 9100.22-00 | Other | 10/20/2023 |
| 202342005 | 1400Z.01-00 | Designation of Opportunity Zones | 10/20/2023 |
| 202342005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/20/2023 |
| 202342005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/20/2023 |
| 202342004 | 1400Z.01-00 | Designation of Opportunity Zones | 10/20/2023 |
| 202342004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/20/2023 |
| 202342004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/20/2023 |
| 202342003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/20/2023 |
| 202342003 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/20/2023 |
