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 obÌåÓýs.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Afiche 226 - 250 of 75388
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202506011 | 1256.07-05 | Qualified Board or Exchange | 02/07/2025 |
| 202506010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2025 |
| 202506010 | 992.02-00 | Election | 02/07/2025 |
| 202506009 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 02/07/2025 |
| 202506009 | 9100.22-00 | Other | 02/07/2025 |
| 202506008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/07/2025 |
| 202506008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2025 |
| 202506007 | 856.00-00 | Definition of Real Estate Investment Trust | 02/07/2025 |
| 202506007 | 856.01-00 | Income Requirements | 02/07/2025 |
| 202506007 | 856.02-00 | Investment Requirements | 02/07/2025 |
| 202506006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/07/2025 |
| 202506006 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2025 |
| 202506006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/07/2025 |
| 202506005 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 02/07/2025 |
| 202506004 | 401.06-01 | In General | 02/07/2025 |
| 202506004 | 402.08-00 | Rollover Contributions | 02/07/2025 |
| 202506004 | 408.03-00 | Rollover Contributions | 02/07/2025 |
| 202506004 | 642.03-00 | Charitable Deduction | 02/07/2025 |
| 202506004 | 691.01-00 | Includibility of Item as Income in Respect of Decedent Generally | 02/07/2025 |
| 202506003 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 02/07/2025 |
| 202506003 | 1361.00-00 | Definitions | 02/07/2025 |
| 202506003 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 02/07/2025 |
| 202506003 | 1362.02-00 | Termination of Election | 02/07/2025 |
| 202506003 | 1362.02-02 | Ceases to be Small Business Corporation | 02/07/2025 |
| 202506003 | 83.00-00 | Property Transferred in Connection With Performance of Services | 02/07/2025 |