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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?? 526 - 550 of 75709
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 202507008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2025 |
| 202507007 | 7701.00-00 | Definitions | 02/14/2025 |
| 202507007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2025 |
| 202507006 | 1361.00-00 | Definitions | 02/14/2025 |
| 202507006 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 02/14/2025 |
| 202507006 | 1361.03-03 | Electing Small Business Trusts | 02/14/2025 |
| 202507006 | 1362.04-00 | Inadvertent Terminations | 02/14/2025 |
| 202507005 | 2642.00-00 | Inclusion Ratio | 02/14/2025 |
| 202507004 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 02/14/2025 |
| 202507004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 02/14/2025 |
| 202507003 | 2642.00-00 | Inclusion Ratio | 02/14/2025 |
| 202507002 | 7701.00-00 | Definitions | 02/14/2025 |
| 202507002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2025 |
| 202507001 | 7701.00-00 | Definitions | 02/14/2025 |
| 202507001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2025 |
| 202507000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/14/2025 |
| 202506013 | 0403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 02/07/2025 |
| 202506012 | 4945.04-04 | Grants to Individuals | 02/07/2025 |
| 202506011 | 1256.07-05 | Qualified Board or Exchange | 02/07/2025 |
| 202506010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2025 |
| 202506010 | 992.02-00 | Election | 02/07/2025 |
| 202506009 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 02/07/2025 |
| 202506009 | 9100.22-00 | Other | 02/07/2025 |
| 202506008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/07/2025 |
| 202506008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2025 |