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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 6151 - 6175 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202229037 | 4945.04-04 | Grants to Individuals | 07/22/2022 |
| 202229036 | 469.03-00 | Passive Activity Defined | 07/22/2022 |
| 202229036 | 469.08-00 | Material Participation Defined | 07/22/2022 |
| 202229036 | 469.00-00 | Passive Activity Losses and Credits Limited | 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 |
| 202229035 | 2010.04-00 | Portability Election under Section 2010(c)(5)(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 | 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 |
| 202229032 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 07/22/2022 |
| 202229031 | 1362.01-02 | Election After Termination | 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 |
| 202229030 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 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 |
| 202229029 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 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 |
| 202229028 | 2056.07-00 | Qualified Terminable Interest Property | 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 |
| 202229027 | 7701.00-00 | Definitions | 07/22/2022 |
| 202229026 | 1362.04-00 | Inadvertent Terminations | 07/22/2022 |
