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 1401 - 1425 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202343024 1362.01-00 Eligible v. Ineligible 10/27/2023 202343024 1362.01-02 Election After Termination 10/27/2023 202343023 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 10/27/2023 202343023 9100.00-00 Extension of Time for Making Certain Elections 10/27/2023 202343022 1361.00-00 Definitions 10/27/2023 202343022 1361.01-03 Non-Resident Alien as Shareholder 10/27/2023 202343022 1362.00-00 Election by Small Business Corporation 10/27/2023 202343022 1362.02-00 Termination of Election 10/27/2023 202343022 1362.02-02 Ceases to be Small Business Corporation 10/27/2023 202343022 1362.04-00 Inadvertent Terminations 10/27/2023 202343021 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343021 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343020 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343020 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343019 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343019 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343018 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343018 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343017 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343017 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343016 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343016 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343015 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 202343015 2601.00-00 Tax On Generation Skipping Transfers 10/27/2023 202343014 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/27/2023 Pagination First page « First Previous page Previous … Page 53 Page 54 Page 55 Page 56 Current page 57 Page 58 Page 59 Page 60 Page 61 … Next page Next Last page Last »
