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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?? 1501 - 1525 of 75748
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 202434002 | 1400Z.01-00 | Designation of Opportunity Zones | 08/23/2024 |
| 202434002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 08/23/2024 |
| 202434002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/23/2024 |
| 202434001 | 1400Z.01-00 | Designation of Opportunity Zones | 08/23/2024 |
| 202434001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 08/23/2024 |
| 202434001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/23/2024 |
| 202434000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/23/2024 |
| 202433014 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/16/2024 |
| 202433014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/16/2024 |
| 202433014 | 501.03-30 | Organizational and Operational Tests | 08/16/2024 |
| 202433013 | 6233.01-00 | General Rule | 08/16/2024 |
| 202433012 | 6225.00-00 | Assessments Made Only After Partnership Level Proceedings Are Completed | 08/16/2024 |
| 202433011 | 9999.00-00 | Miscellaneous Issues | 08/16/2024 |
| 202433010 | 9999.00-00 | Miscellaneous Issues | 08/16/2024 |
| 202433009 | 6225.01-00 | Determination of Imputed Underpayments (previously titled - Restriction on Assessment and Collection) | 08/16/2024 |
| 202433008 | 1362.04-00 | Inadvertent Terminations | 08/16/2024 |
| 202433007 | 7701.00-00 | Definitions | 08/16/2024 |
| 202433007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/16/2024 |
| 202433007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/16/2024 |
| 202433006 | 1400Z.01-00 | Designation of Opportunity Zones | 08/16/2024 |
| 202433006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 08/16/2024 |
| 202433006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/16/2024 |
| 202433005 | 412.06-00 | Minimum Funding Waiver | 08/16/2024 |
| 202433004 | 468A.04-02 | Revised Schedules | 08/16/2024 |
| 202433003 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 08/16/2024 |