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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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Afiche 5501 - 5525 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202246014 | 501.07-00 | Social Clubs | 11/18/2022 |
| 202246013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/18/2022 |
| 202246012 | 501.07-00 | Social Clubs | 11/18/2022 |
| 202246011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/18/2022 |
| 202246010 | 6231.07-00 | Tax Matters Partner | 11/18/2022 |
| 202246009 | 6103.01-00 | General Rule | 11/18/2022 |
| 202246009 | 6103.02-00 | Definitions | 11/18/2022 |
| 202246009 | 6103.08-00 | Disclosure to Federal Employees for Tax Administration Purposes | 11/18/2022 |
| 202246009 | 6103.08-01 | Disclosure within the Department of Treasury | 11/18/2022 |
| 202246008 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/18/2022 |
| 202246008 | 355.01-00 | Spin-Off | 11/18/2022 |
| 202246008 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 11/18/2022 |
| 202246008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/18/2022 |
| 202246007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/18/2022 |
| 202246006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 11/18/2022 |
| 202246006 | 9100.22-00 | Other | 11/18/2022 |
| 202246005 | 1223.10-00 | Reorganization | 11/18/2022 |
| 202246005 | 312.06-00 | Tax Free Distributions | 11/18/2022 |
| 202246005 | 355.01-00 | Spin-Off | 11/18/2022 |
| 202246005 | 357.00-00 | Assumption of Liability (Gain Recognized v. Not Recognized) | 11/18/2022 |
| 202246005 | 358.02-00 | Allocation of Basis | 11/18/2022 |
| 202246005 | 361.02-00 | Distributions | 11/18/2022 |
| 202246005 | 362.01-00 | Property Acquired in Reorganizations and Transfers by Controlling Stockholders | 11/18/2022 |
| 202246004 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 11/18/2022 |
| 202246004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 11/18/2022 |
