)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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 9951 - 9975 of 78417
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202133014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/20/2021 |
| 202133014 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 08/20/2021 |
| 202133013 | 6511.03-03 | Foreign Tax Credit | 08/20/2021 |
| 202133012 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 08/20/2021 |
| 202133012 | 338.01-00 | Express Election | 08/20/2021 |
| 202133012 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2021 |
| 202133012 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/20/2021 |
| 202133011 | 9100.22-00 | Other | 08/20/2021 |
| 202133010 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 08/20/2021 |
| 202133010 | 2056.07-00 | Qualified Terminable Interest Property | 08/20/2021 |
| 202133010 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2021 |
| 202133009 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/20/2021 |
| 202133009 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2021 |
| 202133008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/20/2021 |
| 202133008 | 2642.00-00 | Inclusion Ratio | 08/20/2021 |
| 202133008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2021 |
| 202133007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/20/2021 |
| 202133007 | 2642.00-00 | Inclusion Ratio | 08/20/2021 |
| 202133007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2021 |
| 202133006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/20/2021 |
| 202133006 | 2642.00-00 | Inclusion Ratio | 08/20/2021 |
| 202133006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/20/2021 |
| 202133005 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/20/2021 |
| 202133005 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 08/20/2021 |
| 202133005 | 1223.00-00 | Holding Period of Capital Assets | 08/20/2021 |
