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 1451 - 1475 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202343001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/27/2023 202343001 9100.00-00 Extension of Time for Making Certain Elections 10/27/2023 202343000 6110.00-00 Index for Public Inspection of Written Determination 10/27/2023 202342019 4945.04-04 Grants to Individuals 10/20/2023 202342018 501.32-01 Distribution of Assets to Private Individuals 10/20/2023 202342018 501.33-00 Private v. Public Interest Served 10/20/2023 202342018 501.36-03 Publishing Activities, Radio, Television, etc. 10/20/2023 202342017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/20/2023 202342016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/20/2023 202342015 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 10/20/2023 202342014 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 10/20/2023 202342013 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 10/20/2023 202342012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/20/2023 202342012 9100.22-00 Other 10/20/2023 202342011 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/20/2023 202342011 9100.00-00 Extension of Time for Making Certain Elections 10/20/2023 202342010 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 10/20/2023 202342010 59.00-00 Other Definitions and Special Rules 10/20/2023 202342010 9100.02-00 Section 59(e) 10/20/2023 202342009 4942.00-00 Taxes on Failure to Distribute Income 10/20/2023 202342008 2632.00-00 Special Rules for Allocation of GST Exemption 10/20/2023 202342008 2642.00-00 Inclusion Ratio 10/20/2023 202342008 9100.00-00 Extension of Time for Making Certain Elections 10/20/2023 202342007 382.12-08 Title 11 or Similar Case 10/20/2023 202342007 382.12-13 Election Out 10/20/2023 Pagination First page « First Previous page Previous … Page 55 Page 56 Page 57 Page 58 Current page 59 Page 60 Page 61 Page 62 Page 63 … Next page Next Last page Last »