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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 4851 - 4875 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202313009 | 501.35-00 | "Exclusively" Test | 03/31/2023 |
| 202313008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 03/31/2023 |
| 202313008 | 2642.00-00 | Inclusion Ratio | 03/31/2023 |
| 202313008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/31/2023 |
| 202313007 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/31/2023 |
| 202313007 | 9100.22-00 | Other | 03/31/2023 |
| 202313007 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 03/31/2023 |
| 202313007 | 951A.02-00 | Net CFC Tested Income | 03/31/2023 |
| 202313006 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/31/2023 |
| 202313006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 03/31/2023 |
| 202313006 | 2601.00-00 | Tax On Generation Skipping Transfers | 03/31/2023 |
| 202313006 | 61.00-00 | Gross Income v. Not Gross Income | 03/31/2023 |
| 202313005 | 42.00-00 | Low-Income Housing Credit | 03/31/2023 |
| 202313005 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/31/2023 |
| 202313004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 03/31/2023 |
| 202313004 | 2642.00-00 | Inclusion Ratio | 03/31/2023 |
| 202313004 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/31/2023 |
| 202313003 | 7701.00-00 | Definitions | 03/31/2023 |
| 202313002 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/31/2023 |
| 202313001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/31/2023 |
| 202313001 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/31/2023 |
| 202313001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/31/2023 |
| 202313000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/31/2023 |
| 202312001 | 6221.01-00 | Election Out for Certain Partnerships with 100 or Fewer Partners, Etc. | 03/24/2023 |
| 202312000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/24/2023 |
