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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 3601 - 3625 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202346001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/17/2023 |
| 202346000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/17/2023 |
| 202345015 | 4945.04-04 | Grants to Individuals | 11/10/2023 |
| 202345014 | 4942.03-07 | Set-Asides | 11/10/2023 |
| 202345013 | 4942.03-07 | Set-Asides | 11/10/2023 |
| 202345012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/10/2023 |
| 202345011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/10/2023 |
| 202345011 | 501.33-00 | Private v. Public Interest Served | 11/10/2023 |
| 202345010 | 501.05-00 | Labor Organizations | 11/10/2023 |
| 202345010 | 501.05-01 | Agriculture and Horticulture Organizations | 11/10/2023 |
| 202345009 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 11/10/2023 |
| 202345009 | 9100.22-00 | Other | 11/10/2023 |
| 202345008 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/10/2023 |
| 202345008 | 355.01-00 | Spin-Off | 11/10/2023 |
| 202345008 | 355.01-01 | Split-Off | 11/10/2023 |
| 202345008 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 11/10/2023 |
| 202345008 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/10/2023 |
| 202345007 | 1400Z.01-00 | Designation of Opportunity Zones | 11/10/2023 |
| 202345007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/10/2023 |
| 202345007 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/10/2023 |
| 202345006 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 11/10/2023 |
| 202345006 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 11/10/2023 |
| 202345006 | 1361.03-02 | Qualified Subchapter S Trusts | 11/10/2023 |
| 202345006 | 1362.00-00 | Election by Small Business Corporation | 11/10/2023 |
| 202345006 | 1362.01-00 | Eligible v. Ineligible | 11/10/2023 |
