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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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Showing 6151 - 6175 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202229037 | 4945.04-04 | Grants to Individuals | 07/22/2022 |
| 202229036 | 469.00-00 | Passive Activity Losses and Credits Limited | 07/22/2022 |
| 202229036 | 469.03-00 | Passive Activity Defined | 07/22/2022 |
| 202229036 | 469.08-00 | Material Participation Defined | 07/22/2022 |
| 202229035 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 07/22/2022 |
| 202229035 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 07/22/2022 |
| 202229034 | 1295.02-02 | Retroactive Elections | 07/22/2022 |
| 202229033 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 07/22/2022 |
| 202229032 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 07/22/2022 |
| 202229032 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 07/22/2022 |
| 202229031 | 1362.01-02 | Election After Termination | 07/22/2022 |
| 202229030 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 07/22/2022 |
| 202229030 | 1502.98-00 | Application of Section 382 with Respect to a Consolidated Group | 07/22/2022 |
| 202229030 | 1502.98-05 | Apportionment | 07/22/2022 |
| 202229030 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/22/2022 |
| 202229030 | 9100.22-00 | Other | 07/22/2022 |
| 202229029 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 07/22/2022 |
| 202229029 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 07/22/2022 |
| 202229028 | 2056.07-00 | Qualified Terminable Interest Property | 07/22/2022 |
| 202229028 | 2632.03-00 | Allocation of Unused GST Exemption | 07/22/2022 |
| 202229028 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/22/2022 |
| 202229027 | 7701.00-00 | Definitions | 07/22/2022 |
| 202229027 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/22/2022 |
| 202229027 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/22/2022 |
| 202229026 | 1362.04-00 | Inadvertent Terminations | 07/22/2022 |
