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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 6526 - 6550 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202224011 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 06/17/2022 |
| 202224011 | 597.05-01 | Basis | 06/17/2022 |
| 202224011 | 166.00-00 | Bad Debts | 06/17/2022 |
| 202224010 | 1234A.01-00 | Right or Obligation With Respect to Personal Property | 06/17/2022 |
| 202224010 | 165.00-00 | Deductions For Losses | 06/17/2022 |
| 202224010 | 263.08-03 | Payment for Cancellation | 06/17/2022 |
| 202224010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 06/17/2022 |
| 202224009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 06/17/2022 |
| 202224009 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 06/17/2022 |
| 202224008 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/17/2022 |
| 202224007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 06/17/2022 |
| 202224007 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 06/17/2022 |
| 202224006 | 9100.02-04 | IDC Expenditures | 06/17/2022 |
| 202224006 | 9100.02-06 | Exploration Expenditures | 06/17/2022 |
| 202224006 | 59.05-04 | Elections | 06/17/2022 |
| 202224005 | 263.16-00 | Election to Deduct or Capitalize Certain Expenditures | 06/17/2022 |
| 202224004 | 338.01-02 | Time in which Election must be made | 06/17/2022 |
| 202224004 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/17/2022 |
| 202224004 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 06/17/2022 |
| 202224004 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 06/17/2022 |
| 202224003 | 1388.00-00 | Definitions; Special Rules | 06/17/2022 |
| 202224003 | 1382.00-00 | Taxable Income of Cooperatives | 06/17/2022 |
| 202224002 | 355.01-01 | Split-Off | 06/17/2022 |
| 202224002 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 06/17/2022 |
| 202224002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 06/17/2022 |
