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 151 - 175 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon | 
|---|---|---|---|
| 202538026 | 501.04-07 | Homeowners Association | 09/19/2025 | 
| 202538025 | 865.00-00 | Source Rules for Personal Property Sales | 09/19/2025 | 
| 202538025 | 865.01-04 | Special Partnership Rules | 09/19/2025 | 
| 202538025 | 937.01-00 | Bona Fide Residence | 09/19/2025 | 
| 202538024 | 6402.00-00 | Authority to Make Credits or Refunds | 09/19/2025 | 
| 202538023 | 482.00-00 | Allocation of Income and Deductions Among Taxpayers | 09/19/2025 | 
| 202538022 | 6227.00-00 | Administrative Adjustments Requests | 09/19/2025 | 
| 202538021 | 7422.01-04 | Adequacy of Claim | 09/19/2025 | 
| 202538021 | 7422.01-06 | Informal Claim | 09/19/2025 | 
| 202538020 | 6676.00-00 | Erroneous claim for refund or credit | 09/19/2025 | 
| 202538019 | 2056.07-00 | Qualified Terminable Interest Property | 09/19/2025 | 
| 202538019 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2025 | 
| 202538018 | 743.00-00 | Optional Adjustments to Basis of Partnership Property | 09/19/2025 | 
| 202538018 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/19/2025 | 
| 202538018 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2025 | 
| 202538017 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/19/2025 | 
| 202538017 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 09/19/2025 | 
| 202538016 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/19/2025 | 
| 202538016 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 09/19/2025 | 
| 202538015 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/19/2025 | 
| 202538015 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2025 | 
| 202538014 | 42.00-00 | Low-Income Housing Credit | 09/19/2025 | 
| 202538014 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/19/2025 | 
| 202538014 | 9100.01-00 | Section 42; Low-Income Housing Credit | 09/19/2025 | 
| 202538013 | 565.00-00 | Consent Dividends | 09/19/2025 | 
    