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. Showing 3376 - 3400 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202239013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/30/2022 202239012 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/30/2022 202239012 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/30/2022 202239011 9100.00-00 Extension of Time for Making Certain Elections 09/30/2022 202239011 9100.22-00 Other 09/30/2022 202239010 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 09/30/2022 202239010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/30/2022 202239010 9100.00-00 Extension of Time for Making Certain Elections 09/30/2022 202239010 9100.22-00 Other 09/30/2022 202239009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/30/2022 202239008 1362.01-00 Eligible v. Ineligible 09/30/2022 202239008 1362.04-00 Inadvertent Terminations 09/30/2022 202239007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/30/2022 202239007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/30/2022 202239006 643.00-00 Definitions Applicable to Subparts A, B, C, and D 09/30/2022 202239006 643.05-00 Treatment of Property Distributed in Kind 09/30/2022 202239006 9100.00-00 Extension of Time for Making Certain Elections 09/30/2022 202239005 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/30/2022 202239005 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/30/2022 202239004 2601.00-00 Tax On Generation Skipping Transfers 09/30/2022 202239003 2601.00-00 Tax On Generation Skipping Transfers 09/30/2022 202239002 167.22-01 Normalization Rules 09/30/2022 202239001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/30/2022 202239000 6110.00-00 Index for Public Inspection of Written Determination 09/30/2022 202238020 9100.00-00 Extension of Time for Making Certain Elections 09/23/2022 Pagination First page « First Previous page Previous … Page 132 Page 133 Page 134 Page 135 Current page 136 Page 137 Page 138 Page 139 Page 140 … Next page Next Last page Last »