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 1951 - 1975 of 74092jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202328021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/14/2023 202328021 501.03-19 Public Recreation Facilities and Athletic Organizations 07/14/2023 202328020 9100.09-00 Section 442; Accounting Periods 07/14/2023 202328019 1276.00-00 Disposition Gain Representing Accrued Market Discount Treated as Ordinary Income 07/14/2023 202328019 1276.03-00 Treatment of Nonrecognition Transactions 07/14/2023 202328019 1276.03-01 Transferred Basis Property 07/14/2023 202328019 1276.04-00 Special Rules 07/14/2023 202328019 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/14/2023 202328019 355.01-00 Spin-Off 07/14/2023 202328019 368.00-00 Definitions Relating to Corporate Reorganizations 07/14/2023 202328019 368.04-00 Assets for Control of Transferee (Type "D") 07/14/2023 202328019 832.00-00 Insurance Company Taxable Income 07/14/2023 202328018 4943.00-00 Excise Taxes on Excess Business Holdings 07/14/2023 202328017 9100.04-00 Section 168; MACRS 07/14/2023 202328016 9100.04-00 Section 168; MACRS 07/14/2023 202328015 9100.04-00 Section 168; MACRS 07/14/2023 202328014 9100.04-00 Section 168; MACRS 07/14/2023 202328013 9100.04-00 Section 168; MACRS 07/14/2023 202328012 9100.04-00 Section 168; MACRS 07/14/2023 202328011 9100.04-00 Section 168; MACRS 07/14/2023 202328010 9100.04-00 Section 168; MACRS 07/14/2023 202328009 9100.04-00 Section 168; MACRS 07/14/2023 202328008 9100.04-00 Section 168; MACRS 07/14/2023 202328007 9100.04-00 Section 168; MACRS 07/14/2023 202328006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 07/14/2023 Pagination First page « Premye Previous page Anvan … Page 75 Page 76 Page 77 Page 78 Aktyèl paj 79 Page 80 Page 81 Page 82 Page 83 … Next page Apre Last page Anvan »
