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 1851 - 1875 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202351014 501.03-33 Lessening the Burdens of Government 12/22/2023 202351014 501.33-00 Private v. Public Interest Served 12/22/2023 202351013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2023 202351013 501.03-33 Lessening the Burdens of Government 12/22/2023 202351012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2023 202351011 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 12/22/2023 202351011 59.00-00 Other Definitions and Special Rules 12/22/2023 202351011 9100.02-00 Section 59(e) 12/22/2023 202351010 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/22/2023 202351010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/22/2023 202351009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/22/2023 202351009 355.01-00 Spin-Off 12/22/2023 202351009 368.00-00 Definitions Relating to Corporate Reorganizations 12/22/2023 202351009 368.04-00 Assets for Control of Transferee (Type "D") 12/22/2023 202351008 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 12/22/2023 202351008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 12/22/2023 202351008 9100.22-00 Other 12/22/2023 202351007 301.00-00 Distributions of Property 12/22/2023 202351007 332.00-00 Complete Liquidation of Subsidiaries 12/22/2023 202351007 355.01-00 Spin-Off 12/22/2023 202351007 368.04-00 Assets for Control of Transferee (Type "D") 12/22/2023 202351006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/22/2023 202351006 9100.00-00 Extension of Time for Making Certain Elections 12/22/2023 202351005 2632.03-00 Allocation of Unused GST Exemption 12/22/2023 202351005 2642.00-00 Inclusion Ratio 12/22/2023 Pagination First page « First Previous page Previous … Page 71 Page 72 Page 73 Page 74 Current page 75 Page 76 Page 77 Page 78 Page 79 … Next page Next Last page Last »
