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 |
|---|---|---|---|
| 202444010 | 501-03.00 | Religious, Charitable, etc., Institutions and Community Chest | 11/01/2024 |
| 202444009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/01/2024 |
| 202444009 | 501.35-00 | "Exclusively" Test | 11/01/2024 |
| 202444008 | 9999.00-00 | Miscellaneous Issues | 11/01/2024 |
| 202444007 | 6221B.00-00 | Tax Treatment Determined At Partnership Level-BBA | 11/01/2024 |
| 202444007 | 6225B.01-00 | Determination of Imputed Underpayments - BBA | 11/01/2024 |
| 202444006 | 6221B.00-00 | Tax Treatment Determined At Partnership Level-BBA | 11/01/2024 |
| 202444006 | 6225B.01-00 | Determination of Imputed Underpayments - BBA | 11/01/2024 |
| 202444005 | 6512.02-01 | Statute of Limitations to Recover Overpayments | 11/01/2024 |
| 202444004 | 6225.01-00 | Determination of Imputed Underpayments (previously titled - Restriction on Assessment and Collection) | 11/01/2024 |
| 202444003 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/01/2024 |
| 202444002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/01/2024 |
| 202444002 | 754.02-00 | Timeliness of Election | 11/01/2024 |
| 202444002 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/01/2024 |
| 202444002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/01/2024 |
| 202444001 | 1362.04-00 | Inadvertent Terminations | 11/01/2024 |
| 202444000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/01/2024 |
| 202443026 | 4945.04-04 | Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue | 10/25/2024 |
| 202443025 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/25/2024 |
| 202443025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2024 |
| 202443025 | 501.03-30 | Organizational and Operational Tests | 10/25/2024 |
| 202443024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2024 |
| 202443023 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/25/2024 |
| 202443023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2024 |
| 202443022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2024 |