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 1526 - 1550 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202340017 1502.21-00 Consolidated Net Operating Loss Deduction 10/06/2023 202340017 9100.22-00 Other 10/06/2023 202340016 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 10/06/2023 202340016 9100.00-00 Extension of Time for Making Certain Elections 10/06/2023 202340015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/06/2023 202340015 355.01-00 Spin-Off 10/06/2023 202340015 355.03-00 Active Business 10/06/2023 202340015 368.00-00 Definitions Relating to Corporate Reorganizations 10/06/2023 202340015 368.04-00 Assets for Control of Transferee (Type "D") 10/06/2023 202340014 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/06/2023 202340013 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/06/2023 202340012 856.00-00 Definition of Real Estate Investment Trust 10/06/2023 202340012 9100.00-00 Extension of Time for Making Certain Elections 10/06/2023 202340011 1362.00-00 Election by Small Business Corporation 10/06/2023 202340011 1362.01-00 Eligible v. Ineligible 10/06/2023 202340011 1362.04-00 Inadvertent Terminations 10/06/2023 202340010 9100.00-00 Extension of Time for Making Certain Elections 10/06/2023 202340010 9100.04-00 Section 168; MACRS 10/06/2023 202340010 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/06/2023 202340009 1362.00-00 Election by Small Business Corporation 10/06/2023 202340009 1362.01-00 Eligible v. Ineligible 10/06/2023 202340009 1362.01-02 Election After Termination 10/06/2023 202340009 1362.02-00 Termination of Election 10/06/2023 202340009 1362.02-02 Ceases to be Small Business Corporation 10/06/2023 202340009 1362.04-00 Inadvertent Terminations 10/06/2023 Pagination First page « First Previous page Previous … Page 58 Page 59 Page 60 Page 61 Current page 62 Page 63 Page 64 Page 65 Page 66 … Next page Next Last page Last »
