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 2426 - 2450 of 75748
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202407005 | 1361.03-03 | Electing Small Business Trusts | 02/16/2024 |
| 202407005 | 1362.00-00 | Election by Small Business Corporation | 02/16/2024 |
| 202407005 | 1362.04-00 | Inadvertent Terminations | 02/16/2024 |
| 202407004 | 2056.07-00 | Qualified Terminable Interest Property | 02/16/2024 |
| 202407004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/16/2024 |
| 202407003 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 02/16/2024 |
| 202407003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/16/2024 |
| 202407002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/16/2024 |
| 202407002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/16/2024 |
| 202407001 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/16/2024 |
| 202407001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/16/2024 |
| 202407000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/16/2024 |
| 202406020 | 4945.04-04 | Grants to Individuals | 02/09/2024 |
| 202406019 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/09/2024 |
| 202406018 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/09/2024 |
| 202406017 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 02/09/2024 |
| 202406016 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/09/2024 |
| 202406015 | 4945.04-04 | Grants to Individuals | 02/09/2024 |
| 202406014 | 501.33-00 | Private v. Public Interest Served | 02/09/2024 |
| 202406014 | 501.36-01 | Section 501(c)(3) Organizations | 02/09/2024 |
| 202406013 | 118.01-00 | Contributions by Shareholders | 02/09/2024 |
| 202406013 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 02/09/2024 |
| 202406013 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 02/09/2024 |
| 202406013 | 305.04-00 | Disproportionate Distributions | 02/09/2024 |
| 202406012 | 118.01-00 | Contributions by Shareholders | 02/09/2024 |