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 851 - 875 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202402011 508.00-00 Special Rules With Respect to Section 501 (c)(3) Organizations 01/12/2024 202402010 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 01/12/2024 202402010 6103.05-12 Disclosure of Return Information 01/12/2024 202402010 6103.08-00 Disclosure to Federal Employees for Tax Administration Purposes 01/12/2024 202402010 6103.08-04 Disclosure in Judicial or Administrative Tax Administration Proceedings 01/12/2024 202402009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/12/2024 202402009 9100.00-00 Extension of Time for Making Certain Elections 01/12/2024 202402008 7701.03-00 Association v. Trust 01/12/2024 202402008 7701.03-06 Liquidating Trusts 01/12/2024 202402007 83.02-04 Revocability of Election 01/12/2024 202402006 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 01/12/2024 202402006 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/12/2024 202402006 9100.00-00 Extension of Time for Making Certain Elections 01/12/2024 202402006 9100.22-00 Other 01/12/2024 202402005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/12/2024 202402004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/12/2024 202402004 9100.00-00 Extension of Time for Making Certain Elections 01/12/2024 202402003 168.24-01 Normalization Rules 01/12/2024 202402002 856.00-00 Definition of Real Estate Investment Trust 01/12/2024 202402001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/12/2024 202402001 9100.00-00 Extension of Time for Making Certain Elections 01/12/2024 202402000 6110.00-00 Index for Public Inspection of Written Determination 01/12/2024 202401019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/05/2024 202401018 501.07-05 Business with Nonmembers 01/05/2024 202401017 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/05/2024 Pagination First page « First Previous page Previous … Page 31 Page 32 Page 33 Page 34 Current page 35 Page 36 Page 37 Page 38 Page 39 … Next page Next Last page Last »
