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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 301 - 325 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202536005 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/05/2025 |
| 202536005 | 754.02-00 | Timeliness of Election | 09/05/2025 |
| 202536005 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/05/2025 |
| 202536004 | 9100.04-00 | Section 168; MACRS | 09/05/2025 |
| 202536003 | 42.00-00 | Low-Income Housing Credit | 09/05/2025 |
| 202536003 | 9100.01-00 | Section 42; Low-Income Housing Credit | 09/05/2025 |
| 202536002 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 09/05/2025 |
| 202536002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 09/05/2025 |
| 202536001 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 09/05/2025 |
| 202536001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 09/05/2025 |
| 202536000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/05/2025 |
| 202535016 | 0403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 08/29/2025 |
| 202535015 | 408.03-00 | Rollover Contributions | 08/29/2025 |
| 202535014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/29/2025 |
| 202535013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/29/2025 |
| 202535012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/29/2025 |
| 202535011 | 1411.00-00 | Net Investment Income Tax | 08/29/2025 |
| 202535011 | 1411.02-00 | Definition of Net Investment Income Category 2 Trade or Business | 08/29/2025 |
| 202535011 | 469.00-00 | Passive Activity Losses and Credits Limited | 08/29/2025 |
| 202535011 | 469.05-00 | Rules Determining Income or Loss | 08/29/2025 |
| 202535011 | 469.10-00 | Other Definitions and Rules | 08/29/2025 |
| 202535010 | 1361.00-00 | Definitions | 08/29/2025 |
| 202535010 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 08/29/2025 |
| 202535010 | 1361.03-03 | Electing Small Business Trusts | 08/29/2025 |
| 202535010 | 1361.05-00 | Qualified Subchapter S Subsidiary | 08/29/2025 |
