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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 2776 - 2800 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202418005 | 7701.00-00 | Definitions | 05/03/2024 |
| 202418005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2024 |
| 202418004 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/03/2024 |
| 202418004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2024 |
| 202418004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/03/2024 |
| 202418003 | 1362.04-00 | Inadvertent Terminations | 05/03/2024 |
| 202418002 | 7701.01-00 | Associations v. Corporations | 05/03/2024 |
| 202418002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/03/2024 |
| 202418001 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 05/03/2024 |
| 202418000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/03/2024 |
| 202417028 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) ADMINISTRATION: Authority of officers of Internal Revenue | 04/26/2024 |
| 202417027 | 4945.04-04 | Grants to Individuals | 04/26/2024 |
| 202417026 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 04/26/2024 |
| 202417025 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 04/26/2024 |
| 202417024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/26/2024 |
| 202417023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/26/2024 |
| 202417022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/26/2024 |
| 202417021 | 461.01-00 | Accrual Method | 04/26/2024 |
| 202417021 | 461.06-01 | Accrual Basis | 04/26/2024 |
| 202417020 | 6223B.00-00 | Designation of Partnership Representative | 04/26/2024 |
| 202417020 | 6231B.00-00 | Notice of Proceedings and Adjustments | 04/26/2024 |
| 202417019 | 6103.02-02 | Return Information | 04/26/2024 |
| 202417018 | 6232.00-00 R 1988 | Extension of Subchapter To Windfall Profits Tax (Repealed) | 04/26/2024 |
| 202417017 | 6232.00-00 R 1988 | Extension of Subchapter To Windfall Profits Tax (Repealed) | 04/26/2024 |
| 202417016 | 6103.08-01 | Disclosure within the Department of Treasury | 04/26/2024 |
