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 |
---|---|---|---|
202443006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/25/2024 |
202443005 | 7701.00-00 | Definitions | 10/25/2024 |
202443005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2024 |
202443005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/25/2024 |
202443004 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 10/25/2024 |
202443004 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 10/25/2024 |
202443004 | 468B.01-00 | In General | 10/25/2024 |
202443003 | 1362.04-00 | Inadvertent Terminations | 10/25/2024 |
202443002 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 10/25/2024 |
202443002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 10/25/2024 |
202443001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2024 |
202443000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/25/2024 |
202442012 | 4945.04-04 | Grants to Individuals | 10/18/2024 |
202442011 | 4945.04-04 | Grants to Individuals | 10/18/2024 |
202442010 | 501-00.00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/18/2024 |
202442010 | 501-03.00 | Religious, Charitable, etc., Institutions and Community Chest | 10/18/2024 |
202442010 | 501-03.30 | Organizational and Operational Tests | 10/18/2024 |
202442009 | 501-03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/18/2024 |
202442009 | 501.36-00 | Business Activities | 10/18/2024 |
202442008 | 501.07-00 | Social Clubs | 10/18/2024 |
202442007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/18/2024 |
202442006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/18/2024 |
202442005 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 10/18/2024 |
202442005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 10/18/2024 |
202442004 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 10/18/2024 |