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 3426 - 3450 of 74989jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202313009 501.31-00 Proof of Exemption 03/31/2023 202313009 501.35-00 "Exclusively" Test 03/31/2023 202313008 2632.00-00 Special Rules for Allocation of GST Exemption 03/31/2023 202313008 2642.00-00 Inclusion Ratio 03/31/2023 202313008 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023 202313007 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023 202313007 9100.22-00 Other 03/31/2023 202313007 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 03/31/2023 202313007 951A.02-00 Net CFC Tested Income 03/31/2023 202313006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 03/31/2023 202313006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 03/31/2023 202313006 2601.00-00 Tax On Generation Skipping Transfers 03/31/2023 202313006 61.00-00 Gross Income v. Not Gross Income 03/31/2023 202313005 42.00-00 Low-Income Housing Credit 03/31/2023 202313005 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023 202313004 2632.00-00 Special Rules for Allocation of GST Exemption 03/31/2023 202313004 2642.00-00 Inclusion Ratio 03/31/2023 202313004 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023 202313003 7701.00-00 Definitions 03/31/2023 202313002 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023 202313001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/31/2023 202313001 9100.00-00 Extension of Time for Making Certain Elections 03/31/2023 202313001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/31/2023 202313000 6110.00-00 Index for Public Inspection of Written Determination 03/31/2023 202312001 6221.01-00 Election Out for Certain Partnerships with 100 or Fewer Partners, Etc. 03/24/2023 Pagination First page « Premye Previous page Anvan … Page 134 Page 135 Page 136 Page 137 Aktyèl paj 138 Page 139 Page 140 Page 141 Page 142 … Next page Apre Last page Anvan »
