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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.
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Showing 4301 - 4325 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202343008 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/27/2023 |
| 202343007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/27/2023 |
| 202343007 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/27/2023 |
| 202343006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/27/2023 |
| 202343006 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/27/2023 |
| 202343005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 10/27/2023 |
| 202343005 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/27/2023 |
| 202343004 | 7701.00-00 | Definitions | 10/27/2023 |
| 202343004 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/27/2023 |
| 202343004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/27/2023 |
| 202343003 | 897.00-00 | Disposition of Investment in United States Real Property | 10/27/2023 |
| 202343002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/27/2023 |
| 202343002 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/27/2023 |
| 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 |
