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. obÌåÓýever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Buscar ayuda| ±·¨²³¾±ð°ù´Ç | UILC | Asunto | Fecha de publicaci¨®n |
|---|---|---|---|
| 202326007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/30/2023 |
| 202326006 | 7701.00-00 | Definitions | 06/30/2023 |
| 202326006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/30/2023 |
| 202326005 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/30/2023 |
| 202326005 | 2642.06-00 | Special Rules for Certain Inter Vivos Transfers | 06/30/2023 |
| 202326005 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/30/2023 |
| 202326004 | 1362.00-00 | Election by Small Business Corporation | 06/30/2023 |
| 202326004 | 1362.04-00 | Inadvertent Terminations | 06/30/2023 |
| 202326003 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 06/30/2023 |
| 202326003 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 06/30/2023 |
| 202326003 | 115.00-00 | Income of States, Municipalities, etc. | 06/30/2023 |
| 202326003 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 06/30/2023 |
| 202326003 | 7701.00-00 | Definitions | 06/30/2023 |
| 202326002 | 1362.01-03 | Late Elections | 06/30/2023 |
| 202326002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/30/2023 |
| 202326001 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/30/2023 |
| 202326001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/30/2023 |
| 202326000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/30/2023 |
| 202325011 | 4945.04-04 | Grants to Individuals | 06/23/2023 |
| 202325010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/23/2023 |
| 202325009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/23/2023 |
| 202325008 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/23/2023 |
| 202325007 | 165.07-00 | Disaster Losses | 06/23/2023 |
| 202325006 | 1361.05-00 | Qualified Subchapter S Subsidiary | 06/23/2023 |
| 202325006 | 1362.00-00 | Election by Small Business Corporation | 06/23/2023 |