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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 7851 - 7875 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202137002 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 09/17/2021 |
| 202137002 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 09/17/2021 |
| 202137002 | 9100.22-00 | Other | 09/17/2021 |
| 202137001 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 09/17/2021 |
| 202137001 | 338.01-00 | Express Election | 09/17/2021 |
| 202137001 | 338.01-02 | Time in which Election must be made | 09/17/2021 |
| 202137001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/17/2021 |
| 202137001 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 09/17/2021 |
| 202137000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/17/2021 |
| 202136005 | 4942.03-07 | Set-Asides | 09/10/2021 |
| 202136004 | 408.03-00 | Rollover Contributions | 09/10/2021 |
| 202136004 | 408.06-00 | Distributions | 09/10/2021 |
| 202136004 | 408A.00-00 | Roth IRA | 09/10/2021 |
| 202136003 | 565.00-00 | Consent Dividends | 09/10/2021 |
| 202136003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/10/2021 |
| 202136002 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 09/10/2021 |
| 202136001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/10/2021 |
| 202136000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/10/2021 |
| 202135009 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 09/03/2021 |
| 202135008 | 501.35-00 | Exclusively" Test | 09/03/2021 |
| 202135008 | 501.33-00 | Private v. Public Interest Served | 09/03/2021 |
| 202135007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/03/2021 |
| 202135007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/03/2021 |
| 202135007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/03/2021 |
| 202135006 | 7701.00-00 | Definitions | 09/03/2021 |
