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 976 - 1000 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202424021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/14/2024 202424020 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/14/2024 202424020 9100.22-00 Other 06/14/2024 202424019 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/14/2024 202424019 9100.00-00 Extension of Time for Making Certain Elections 06/14/2024 202424018 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/14/2024 202424018 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/14/2024 202424017 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 06/14/2024 202424017 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 06/14/2024 202424017 9100.22-00 Other 06/14/2024 202424016 2056.07-00 Qualified Terminable Interest Property 06/14/2024 202424016 2652.01-02 Special Election for QTIP 06/14/2024 202424016 9100.00-00 Extension of Time for Making Certain Elections 06/14/2024 202424015 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/14/2024 202424015 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/14/2024 202424014 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/14/2024 202424014 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 06/14/2024 202424013 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/14/2024 202424013 9100.00-00 Extension of Time for Making Certain Elections 06/14/2024 202424012 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/14/2024 202424012 9100.00-00 Extension of Time for Making Certain Elections 06/14/2024 202424011 856.00-00 Definition of Real Estate Investment Trust 06/14/2024 202424011 856.01-00 Income Requirements 06/14/2024 202424011 856.02-00 Investment Requirements 06/14/2024 202424010 7701.00-00 Definitions 06/14/2024 Pagination First page « First Previous page Previous … Page 36 Page 37 Page 38 Page 39 Current page 40 Page 41 Page 42 Page 43 Page 44 … Next page Next Last page Last »
