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 1051 - 1075 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 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 202351005 2652.01-00 Transferor Defined 12/22/2023 202351005 9100.00-00 Extension of Time for Making Certain Elections 12/22/2023 202351004 2632.03-00 Allocation of Unused GST Exemption 12/22/2023 202351004 2642.00-00 Inclusion Ratio 12/22/2023 202351004 2652.01-00 Transferor Defined 12/22/2023 202351004 9100.00-00 Extension of Time for Making Certain Elections 12/22/2023 202351003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/22/2023 202351003 9100.00-00 Extension of Time for Making Certain Elections 12/22/2023 202351002 1362.00-00 Election by Small Business Corporation 12/22/2023 202351001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/22/2023 202351000 6110.00-00 Index for Public Inspection of Written Determination 12/22/2023 202350018 4945.04-04 Grants to Individuals 12/31/1969 Pagination First page « First Previous page Previous … Page 39 Page 40 Page 41 Page 42 Current page 43 Page 44 Page 45 Page 46 Page 47 … Next page Next Last page Last »