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 6501 - 6525 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202109001 59A.00-00 Base Erosion and Anti-Abuse Tax 03/05/2021 202109000 6110.00-00 Index for Public Inspection of Written Determination 03/05/2021 202108011 4945.04-04 Grants to Individuals 02/26/2021 202108010 355.01-01 Split-Off 02/26/2021 202108010 368.04-00 Assets for Control of Transferee (Type "D") 02/26/2021 202108009 9100.00-00 Extension of Time for Making Certain Elections 02/26/2021 202108009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 02/26/2021 202108008 1362.00-00 Election by Small Business Corporation 02/26/2021 202108008 1362.04-00 Inadvertent Terminations 02/26/2021 202108007 2010.04-00 Portability Election under § 2010(c)(5)(A) 02/26/2021 202108007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) 02/26/2021 202108006 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021 202108006 2001.00-00 Imposition and Rate of Tax 02/26/2021 202108006 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/26/2021 202108006 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/26/2021 202108006 2601.00-00 Tax On Generation Skipping Transfers 02/26/2021 202108006 61.00-00 Gross Income v. Not Gross Income 02/26/2021 202108005 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021 202108005 2001.00-00 Imposition and Rate of Tax 02/26/2021 202108005 2041.00-00 Powers of Appointment (Included v. Not Included in Gross Estate) 02/26/2021 202108005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/26/2021 202108005 2601.00-00 Tax On Generation Skipping Transfers 02/26/2021 202108005 61.00-00 Gross Income v. Not Gross Income 02/26/2021 202108004 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/26/2021 202108004 2001.00-00 Imposition and Rate of Tax 02/26/2021 Pagination First page « First Previous page Previous … Page 257 Page 258 Page 259 Page 260 Current page 261 Page 262 Page 263 Page 264 Page 265 … Next page Next Last page Last »