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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 11076 - 11100 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202002015 | 6231.07-00 | Tax Matters Partner | 01/10/2020 |
| 202002014 | 165.07-00 | Disaster Losses | 01/10/2020 |
| 202002013 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 01/10/2020 |
| 202002012 | 856.00-00 | Definition of Real Estate Investment Trust | 01/10/2020 |
| 202002012 | 856.02-00 | Investment Requirements | 01/10/2020 |
| 202002012 | 856.04-00 | Rents From Real Property | 01/10/2020 |
| 202002011 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 01/10/2020 |
| 202002011 | 170.14-00 | Qualified Conservation Contribution | 01/10/2020 |
| 202002010 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 01/10/2020 |
| 202002010 | 513.05-00 | Games of Chance | 01/10/2020 |
| 202002009 | 856.00-00 | Definition of Real Estate Investment Trust | 01/10/2020 |
| 202002009 | 856.02-00 | Investment Requirements | 01/10/2020 |
| 202002009 | 856.04-00 | Rents From Real Property | 01/10/2020 |
| 202002008 | 263.14-00 | Allocation Between Capital Expenditure and Expense | 01/10/2020 |
| 202002008 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2020 |
| 202002007 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 01/10/2020 |
| 202002007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 01/10/2020 |
| 202002006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2020 |
| 202002006 | 9100.22-00 | Other | 01/10/2020 |
| 202002005 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 01/10/2020 |
| 202002005 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/10/2020 |
| 202002005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2020 |
| 202002005 | 9100.22-00 | Other | 01/10/2020 |
| 202002004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2020 |
| 202002003 | 7701.00-00 | Definitions | 01/10/2020 |
