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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 8426 - 8450 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202121000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/28/2021 |
| 202120019 | 4945.04-04 | Grants to Individuals | 05/21/2021 |
| 202120018 | 4945.04-04 | Grants to Individuals | 05/21/2021 |
| 202120017 | 4945.04-04 | Grants to Individuals | 05/21/2021 |
| 202120016 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/21/2021 |
| 202120016 | 501.04-03 | Political Activities Organizations | 05/21/2021 |
| 202120015 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 05/21/2021 |
| 202120014 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/21/2021 |
| 202120013 | 856.00-00 | Definition of Real Estate Investment Trust | 05/21/2021 |
| 202120013 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/21/2021 |
| 202120012 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 05/21/2021 |
| 202120012 | 9100.22-00 | Other | 05/21/2021 |
| 202120011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/21/2021 |
| 202120010 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/21/2021 |
| 202120009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/21/2021 |
| 202120008 | 1362.04-00 | Inadvertent Terminations | 05/21/2021 |
| 202120008 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/21/2021 |
| 202120007 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 05/21/2021 |
| 202120007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/21/2021 |
| 202120006 | 856.00-00 | Definition of Real Estate Investment Trust | 05/21/2021 |
| 202120006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/21/2021 |
| 202120005 | 1253.00-00 | Transfers of Franchises, Trademarks, and Trade Names | 05/21/2021 |
| 202120005 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 05/21/2021 |
| 202120005 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 05/21/2021 |
| 202120004 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 05/21/2021 |
