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 |
|---|---|---|---|
| 202417006 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 04/26/2024 |
| 202417006 | 101.01-00 | Life Insurance Proceeds Payable by Reason of Death | 04/26/2024 |
| 202417006 | 101.01-02 | Transfer for Consideration | 04/26/2024 |
| 202417006 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/26/2024 |
| 202417006 | 1502.13-00 | Intercompany Transactions | 04/26/2024 |
| 202417005 | 7701.00-00 | Definitions | 04/26/2024 |
| 202417005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2024 |
| 202417005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/26/2024 |
| 202417004 | 7701.00-00 | Definitions | 04/26/2024 |
| 202417004 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2024 |
| 202417004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/26/2024 |
| 202417003 | 7701.00-00 | Definitions | 04/26/2024 |
| 202417003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2024 |
| 202417003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/26/2024 |
| 202417002 | 168.24-01 | Normalization Rules | 04/26/2024 |
| 202417001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/26/2024 |
| 202417001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2024 |
| 202417000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/26/2024 |
| 202416019 | 4945.04-04 | Grants to Individuals | 04/19/2024 |
| 202416018 | 4942.03-07 | Set-Asides | 04/19/2024 |
| 202416017 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 04/19/2024 |
| 202416016 | 4945.04-04 | Grants to Individuals | 04/19/2024 |
| 202416015 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/16/2024 |
| 202416015 | 501.03-30 | Organizational and Operational Tests | 04/16/2024 |
| 202416015 | 501.33-00 | Private v. Public Interest Served | 04/16/2024 |