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.
- Enter a term in the Find box.
- Click the Search button.
Afiche 451 - 475 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202531018 | 4945.04-04 | Grants to Individuals | 08/01/2025 |
| 202531017 | 4945.04-04 | Grants to Individuals | 08/01/2025 |
| 202531016 | 4945.04-04 | Grants to Individuals | 08/01/2025 |
| 202531015 | 6033.01-00 | Exempt v. Non Exempt From Filing | 08/01/2025 |
| 202531014 | 501.36-00 | Business Activities | 08/01/2025 |
| 202531014 | 501.36-01 | Section 501(c)(3) Organizations | 08/01/2025 |
| 202531013 | 501.03-05 | Corporations | 08/01/2025 |
| 202531013 | 501.36-01 | Section 501(c)(3) Organizations | 08/01/2025 |
| 202531012 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 08/01/2025 |
| 202531012 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 08/01/2025 |
| 202531011 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 08/01/2025 |
| 202531011 | 9100.22-00 | Other | 08/01/2025 |
| 202531010 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 08/01/2025 |
| 202531009 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 08/01/2025 |
| 202531009 | 4942.00-00 | Taxes on Failure to Distribute Income | 08/01/2025 |
| 202531009 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 08/01/2025 |
| 202531009 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/01/2025 |
| 202531008 | 743.00-00 | Optional Adjustments to Basis of Partnership Property | 08/01/2025 |
| 202531008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/01/2025 |
| 202531008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/01/2025 |
| 202531007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 08/01/2025 |
| 202531007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/01/2025 |
| 202531006 | 7701.01-00 | Associations v. Corporations | 08/01/2025 |
| 202531006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/01/2025 |
| 202531005 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 08/01/2025 |
