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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 1951 - 1975 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202439009 | 2642.00-00 | Inclusion Ratio | 09/27/2024 |
| 202439009 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/27/2024 |
| 202439008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 09/27/2024 |
| 202439008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/27/2024 |
| 202439007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/27/2024 |
| 202439006 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 09/27/2024 |
| 202439006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 09/27/2024 |
| 202439005 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 09/27/2024 |
| 202439005 | 2642.00-00 | Inclusion Ratio | 09/27/2024 |
| 202439005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/27/2024 |
| 202439004 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/27/2024 |
| 202439003 | 1362.01-03 | Late Elections | 09/27/2024 |
| 202439003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/27/2024 |
| 202439002 | 444.01-01 | Membership in a Tiered Structure | 09/27/2024 |
| 202439002 | 7519.01-00 | Computation of Required Payment | 09/27/2024 |
| 202439001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/27/2024 |
| 202439000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/27/2024 |
| 202438017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/20/2024 |
| 202438017 | 501.33-00 | Private v. Public Interest Served | 09/20/2024 |
| 202438016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/20/2024 |
| 202438016 | 501.33-00 | Private v. Public Interest Served | 09/20/2024 |
| 202438015 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/20/2024 |
| 202438015 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/20/2024 |
| 202438014 | 9100.09-00 | Section 442; Accounting Periods | 09/20/2024 |
| 202438013 | 7701.00-00 | Definitions | 09/20/2024 |
