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 2251 - 2275 of 74003jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202318011 2601.00-00 Tax On Generation Skipping Transfers 05/05/2023 202318011 61.00-00 Gross Income v. Not Gross Income 05/05/2023 202318010 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 05/05/2023 202318010 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 05/05/2023 202318010 2601.00-00 Tax On Generation Skipping Transfers 05/05/2023 202318010 61.00-00 Gross Income v. Not Gross Income 05/05/2023 202318009 9100.00-00 Extension of Time for Making Certain Elections 05/05/2023 202318008 162.16-04 Capital Expenditure v. Repair 05/05/2023 202318008 61.00-00 Gross Income v. Not Gross Income 05/05/2023 202318007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/05/2023 202318007 9100.00-00 Extension of Time for Making Certain Elections 05/05/2023 202318006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/05/2023 202318006 9100.00-00 Extension of Time for Making Certain Elections 05/05/2023 202318005 1362.01-00 Eligible v. Ineligible 05/05/2023 202318005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/05/2023 202318004 1033.00-00 Involuntary Conversion 05/05/2023 202318004 1033.01-00 General Rule 05/05/2023 202318004 1033.03-00 Property Similar or Related in Service or Use 05/05/2023 202318003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/05/2023 202318002 7701.00-00 Definitions 05/05/2023 202318002 9100.00-00 Extension of Time for Making Certain Elections 05/05/2023 202318002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/05/2023 202318001 6041.00-00 Information at Source 05/05/2023 202318001 61.40-00 Governmental Benefits and Subsidies 05/05/2023 202318000 6110.00-00 Index for Public Inspection of Written Determination 05/05/2023 Pagination First page « Premye Previous page Anvan … Page 87 Page 88 Page 89 Page 90 Aktyèl paj 91 Page 92 Page 93 Page 94 Page 95 … Next page Apre Last page Anvan »
