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 5026 - 5050 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202149004 1362.04-00 Inadvertent Terminations 12/10/2021 202149003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/10/2021 202149003 9100.00-00 Extension of Time for Making Certain Elections 12/10/2021 202149002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/10/2021 202149002 9100.00-00 Extension of Time for Making Certain Elections 12/10/2021 202149001 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/10/2021 202149001 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/10/2021 202149000 6110.00-00 Index for Public Inspection of Written Determination 12/10/2021 202148006 6225.01-00 Determination of Imputed Underpayments (previously titled - Restriction on Assessment and Collection) 12/03/2021 202148005 856.00-00 Definition of Real Estate Investment Trust 12/03/2021 202148005 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021 202148004 856.00-00 Definition of Real Estate Investment Trust 12/03/2021 202148004 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021 202148003 2632.00-00 Special Rules for Allocation of GST Exemption 12/03/2021 202148003 2642.00-00 Inclusion Ratio 12/03/2021 202148003 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021 202148002 2632.00-00 Special Rules for Allocation of GST Exemption 12/03/2021 202148002 2642.00-00 Inclusion Ratio 12/03/2021 202148002 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021 202148001 9100.00-00 Extension of Time for Making Certain Elections 12/03/2021 202148000 6110.00-00 Index for Public Inspection of Written Determination 12/03/2021 202147015 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 11/26/2021 202147014 6019.05-00 Deceased Donor 11/26/2021 202147013 6103.11-00 Disclosure for Tax Administration Purposes 11/26/2021 202147012 6221B.01-00 Election Out for Certain Partnerships with 100 or Fewer Partners, Etc.-BBA 11/26/2021 Pagination First page « First Previous page Previous … Page 198 Page 199 Page 200 Page 201 Current page 202 Page 203 Page 204 Page 205 Page 206 … Next page Next Last page Last »
