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 1126 - 1150 of 74092jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202349012 9100.00-00 Extension of Time for Making Certain Elections 12/08/2023 202349011 1502.21-00 Consolidated Net Operating Loss Deduction 12/08/2023 202349011 172.01-00 Carryback and Carryover 12/08/2023 202349011 9100.22-00 Other 12/08/2023 202349010 1400Z.01-00 Designation of Opportunity Zones 12/08/2023 202349009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/08/2023 202349009 355.01-00 Spin-Off 12/08/2023 202349009 368.00-00 Definitions Relating to Corporate Reorganizations 12/08/2023 202349009 368.04-00 Assets for Control of Transferee (Type "D") 12/08/2023 202349008 9100.00-00 Extension of Time for Making Certain Elections 12/08/2023 202349008 992.02-00 Election 12/08/2023 202349007 1400Z.01-00 Designation of Opportunity Zones 12/08/2023 202349007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/08/2023 202349007 9100.00-00 Extension of Time for Making Certain Elections 12/08/2023 202349006 1362.00-00 Election by Small Business Corporation 12/08/2023 202349006 1362.01-00 Eligible v. Ineligible 12/08/2023 202349006 1362.04-00 Inadvertent Terminations 12/08/2023 202349005 1362.00-00 Election by Small Business Corporation 12/08/2023 202349005 1362.01-00 Eligible v. Ineligible 12/08/2023 202349005 1362.04-00 Inadvertent Terminations 12/08/2023 202349004 1362.00-00 Election by Small Business Corporation 12/08/2023 202349004 1362.01-00 Eligible v. Ineligible 12/08/2023 202349004 1362.04-00 Inadvertent Terminations 12/08/2023 202349003 162.00-00 Trade or Business (Deductible v. Not Deductible) 12/08/2023 202349003 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 12/08/2023 Pagination First page « Premye Previous page Anvan … Page 42 Page 43 Page 44 Page 45 Aktyèl paj 46 Page 47 Page 48 Page 49 Page 50 … Next page Apre Last page Anvan »
