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 1576 - 1600 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202338007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/22/2023 202338006 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 09/22/2023 202338006 9100.19-00 Extension of Time For Filing Return 09/22/2023 202338005 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 09/22/2023 202338005 9100.22-00 Other 09/22/2023 202338004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 09/22/2023 202338004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 09/22/2023 202338003 9100.02-00 Section 59(e) 09/22/2023 202338003 9100.04-00 Section 168; MACRS 09/22/2023 202338002 1400Z.01-00 Designation of Opportunity Zones 09/22/2023 202338002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/22/2023 202338002 9100.00-00 Extension of Time for Making Certain Elections 09/22/2023 202338001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/22/2023 202338001 9100.00-00 Extension of Time for Making Certain Elections 09/22/2023 202338000 6110.00-00 Index for Public Inspection of Written Determination 09/22/2023 202337011 4942.03-07 Set-Asides 09/15/2023 202337010 4945.04-04 Grants to Individuals 09/15/2023 202337009 115.06-00 Income Accruing to the State 09/15/2023 202337009 468B.02-00 Taxation of Designated Settlement Funds 09/15/2023 202337008 9100.20-00 Section 1502; Election to File Consolidated Return 09/15/2023 202337007 1001.22-00 Modifications of debt instruments 09/15/2023 202337006 2632.00-00 Special Rules for Allocation of GST Exemption 09/15/2023 202337006 2642.00-00 Inclusion Ratio 09/15/2023 202337006 9100.00-00 Extension of Time for Making Certain Elections 09/15/2023 202337005 9100.04-00 Section 168; MACRS 09/15/2023 Pagination First page « First Previous page Previous … Page 60 Page 61 Page 62 Page 63 Current page 64 Page 65 Page 66 Page 67 Page 68 … Next page Next Last page Last »