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. Afiche 4876 - 4900 of 74018jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202152018 2512.00-00 Valuation of Gifts 12/30/2021 202152018 2702.01-02 Qualified Interests 12/30/2021 202152017 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/30/2021 202152017 9100.00-00 Extension of Time for Making Certain Elections 12/30/2021 202152017 9100.22-00 Other 12/30/2021 202152016 1361.00-00 Definitions 12/30/2021 202152016 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/30/2021 202152016 9100.22-00 Other 12/30/2021 202152015 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 12/30/2021 202152015 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/30/2021 202152015 9100.22-00 Other 12/30/2021 202152014 7701.00-00 Definitions 12/30/2021 202152014 9100.00-00 Extension of Time for Making Certain Elections 12/30/2021 202152014 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/30/2021 202152013 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/30/2021 202152012 988.05-00 Hedging Transactions 12/30/2021 202152011 2010.00-00 Unified Credit Against Estate Tax 12/30/2021 202152011 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/30/2021 202152011 9100.00-00 Extension of Time for Making Certain Elections 12/30/2021 202152011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/30/2021 202152010 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/30/2021 202152010 355.01-00 Spin-Off 12/30/2021 202152010 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/30/2021 202152010 368.04-00 Assets for Control of Transferee (Type "D") 12/30/2021 202152009 9100.00-00 Extension of Time for Making Certain Elections 12/30/2021 Pagination First page « Premye Previous page Anvan … Page 192 Page 193 Page 194 Page 195 Aktyèl paj 196 Page 197 Page 198 Page 199 Page 200 … Next page Apre Last page Anvan »
