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 4051 - 4075 of 75786
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202318006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/05/2023 |
| 202318006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/05/2023 |
| 202318005 | 1362.01-00 | Eligible v. Ineligible | 05/05/2023 |
| 202318005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/05/2023 |
| 202318004 | 1033.00-00 | Involuntary Conversion | 05/05/2023 |
| 202318004 | 1033.01-00 | General Rule | 05/05/2023 |
| 202318004 | 1033.03-00 | Property Similar or Related in Service or Use | 05/05/2023 |
| 202318003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/05/2023 |
| 202318002 | 7701.00-00 | Definitions | 05/05/2023 |
| 202318002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/05/2023 |
| 202318002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/05/2023 |
| 202318001 | 6041.00-00 | Information at Source | 05/05/2023 |
| 202318001 | 61.40-00 | Governmental Benefits and Subsidies | 05/05/2023 |
| 202318000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/05/2023 |
| 202317025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/28/2023 |
| 202317024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/28/2023 |
| 202317023 | 501.07-00 | Social Clubs | 04/28/2023 |
| 202317022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/28/2023 |
| 202317021 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 04/28/2023 |
| 202317020 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 04/28/2023 |
| 202317020 | 125.00-00 | Cafeteria Plans | 04/28/2023 |
| 202317020 | 129.00-00 | Dependent Care Assistance Programs | 04/28/2023 |
| 202317019 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/28/2023 |
| 202317019 | 1502.75-00 | Filing Requirements | 04/28/2023 |
| 202317019 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/28/2023 |