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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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?? 876 - 900 of 75748
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 202451010 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/20/2024 |
| 202451010 | 2642.00-00 | Inclusion Ratio | 12/20/2024 |
| 202451010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
| 202451009 | 501.03-08 | Educational Organizations | 12/20/2024 |
| 202451008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/20/2024 |
| 202451008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
| 202451007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/20/2024 |
| 202451007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
| 202451006 | 7701.00-00 | Definitions | 12/20/2024 |
| 202451006 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
| 202451006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/20/2024 |
| 202451005 | 1362.00-00 | Election by Small Business Corporation | 12/20/2024 |
| 202451005 | 1362.01-02 | Election After Termination | 12/20/2024 |
| 202451005 | 1362.02-00 | Termination of Election | 12/20/2024 |
| 202451005 | 1362.04-00 | Inadvertent Terminations | 12/20/2024 |
| 202451004 | 1362.00-00 | Election by Small Business Corporation | 12/20/2024 |
| 202451004 | 1362.01-02 | Election After Termination | 12/20/2024 |
| 202451004 | 1362.02-00 | Termination of Election | 12/20/2024 |
| 202451004 | 1362.04-00 | Inadvertent Terminations | 12/20/2024 |
| 202451003 | 743.00-00 | Optional Adjustments to Basis of Partnership Property | 12/20/2024 |
| 202451003 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/20/2024 |
| 202451003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
| 202451002 | 412.06-00 | Minimum Funding Waiver | 12/20/2024 |
| 202451001 | 7701.00-00 | Definitions | 12/20/2024 |
| 202451001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |