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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Afiche 2801 - 2825 of 75786
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202350007 | 9100.10-00 | Section 446 | 12/15/2023 |
| 202350007 | 9100.10-01 | Accounting Methods | 12/15/2023 |
| 202350006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/15/2023 |
| 202350005 | 9100.04-00 | Section 168; MACRS | 12/15/2023 |
| 202350004 | 7701.00-00 | Definitions | 12/15/2023 |
| 202350004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2023 |
| 202350004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/15/2023 |
| 202350003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2023 |
| 202350002 | 442.00-00 | Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) | 12/15/2023 |
| 202350002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2023 |
| 202350001 | 1033.01-00 | General Rule | 12/15/2023 |
| 202350001 | 168.24-01 | Normalization Rules | 12/15/2023 |
| 202350000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/15/2023 |
| 202349019 | 509.02-01 | Publicly Supported Organizations | 12/08/2023 |
| 202349018 | 4945.04-04 | Grants to Individuals | 12/08/2023 |
| 202349017 | 4945.04-04 | Grants to Individuals | 12/08/2023 |
| 202349016 | 4945.04-04 | Grants to Individuals | 12/08/2023 |
| 202349015 | 4942.03-07 | Set-Asides | 12/08/2023 |
| 202349014 | 501.33-00 | Private v. Public Interest Served | 12/08/2023 |
| 202349014 | 501.35-00 | "Exclusively" Test | 12/08/2023 |
| 202349013 | 501.03-19 | Public Recreation Facilities and Athletic Organizations | 12/08/2023 |
| 202349013 | 501.03-30 | Organizational and Operational Tests | 12/08/2023 |
| 202349013 | 501.33-00 | Private v. Public Interest Served | 12/08/2023 |
| 202349012 | 856.00-00 | Definition of Real Estate Investment Trust | 12/08/2023 |
| 202349012 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 12/08/2023 |