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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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Showing 1426 - 1450 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202502004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/10/2025 |
| 202502004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2025 |
| 202502003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2025 |
| 202502003 | 9100.22-00 | Other | 01/10/2025 |
| 202502003 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 01/10/2025 |
| 202502003 | 951A.02-00 | Net CFC Tested Income | 01/10/2025 |
| 202502002 | 9416.00-00 | IRC 250 Deduction: Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) | 01/10/2025 |
| 202502002 | 9416.01-00 | FDII: Deduction Eligible Income (DEI) | 01/10/2025 |
| 202502002 | 9416.02-00 | FDII: Foreign-Derived Ratio (FDR) - Foreign-Derived Deduction Eligible Income (FDDEI) | 01/10/2025 |
| 202502001 | 263.15-03 | Allocation of Success-Based Fees | 01/10/2025 |
| 202502001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2025 |
| 202502000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/10/2025 |
| 202501018 | 4945.04-04 | Grants to Individuals | 01/03/2025 |
| 202501017 | 4942.03-07 | Set-Asides | 01/03/2025 |
| 202501016 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/03/2025 |
| 202501016 | 501.04-07 | Homeowners Association | 01/03/2025 |
| 202501015 | 501.05-00 | Labor Organizations | 01/03/2025 |
| 202501014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/03/2025 |
| 202501013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/03/2025 |
| 202501013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/03/2025 |
| 202501013 | 501.03-30 | Organizational and Operational Tests | 01/03/2025 |
| 202501012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/03/2025 |
| 202501011 | 7701.21-11 | Lawful Permanent Resident (Green Card Test) | 01/03/2025 |
| 202501011 | 7701.21-17 | Coordination with Section 877 | 01/03/2025 |
| 202501011 | 7701.21-20 | Coordination with Income Tax Treaties | 01/03/2025 |
