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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??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 202417023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/26/2024 |
| 202417022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/26/2024 |
| 202417021 | 461.01-00 | Accrual Method | 04/26/2024 |
| 202417021 | 461.06-01 | Accrual Basis | 04/26/2024 |
| 202417020 | 6223B.00-00 | Designation of Partnership Representative | 04/26/2024 |
| 202417020 | 6231B.00-00 | Notice of Proceedings and Adjustments | 04/26/2024 |
| 202417019 | 6103.02-02 | Return Information | 04/26/2024 |
| 202417018 | 6232.00-00 R 1988 | Extension of Subchapter To Windfall Profits Tax (Repealed) | 04/26/2024 |
| 202417017 | 6232.00-00 R 1988 | Extension of Subchapter To Windfall Profits Tax (Repealed) | 04/26/2024 |
| 202417016 | 6103.08-01 | Disclosure within the Department of Treasury | 04/26/2024 |
| 202417015 | 7453.05-00 | Filing of All Documents | 04/26/2024 |
| 202417014 | 6225B.01-00 | Determination of Imputed Underpayments - BBA | 04/26/2024 |
| 202417014 | 6231B.00-00 | Notice of Proceedings and Adjustments | 04/26/2024 |
| 202417013 | 6231B.00-00 | Notice of Proceedings and Adjustments | 04/26/2024 |
| 202417012 | 2010.04-00 | Portability Election under section 2010(c)(5)(A) | 04/26/2024 |
| 202417012 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/26/2024 |
| 202417011 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/26/2024 |
| 202417010 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 04/26/2024 |
| 202417009 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 04/26/2024 |
| 202417009 | 457.09-00 | Special Rules | 04/26/2024 |
| 202417009 | 457.09-08 | Length of Service Award Plans | 04/26/2024 |
| 202417008 | 1504.00-00 | Definitions | 04/26/2024 |
| 202417008 | 1504.02-00 | Includible Corporation v. Not an Includible Corporation | 04/26/2024 |
| 202417007 | 2010.04-00 | Portability Election under section 2010(c)(5)(A) | 04/26/2024 |
| 202417007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/26/2024 |