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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Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202501003 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 01/03/2025 |
| 202501002 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 01/03/2025 |
| 202501001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/03/2025 |
| 202501001 | 754.02-00 | Timeliness of Election | 01/03/2025 |
| 202501001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2025 |
| 202501001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/03/2025 |
| 202501000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/03/2025 |
| 202452018 | 4945.04-04 | Grants to Individuals | 12/27/2024 |
| 202452017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/27/2024 |
| 202452017 | 501.03-30 | Organizational and Operational Tests | 12/27/2024 |
| 202452017 | 501.33-00 | Private v. Public Interest Served | 12/27/2024 |
| 202452016 | 501.04-07 | Homeowners Association | 12/27/2024 |
| 202452015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/27/2024 |
| 202452014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/27/2024 |
| 202452014 | 501.03-30 | Organizational and Operational Tests | 12/27/2024 |
| 202452013 | 9999.00-00 | Miscellaneous Issues | 12/27/2024 |
| 202452012 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 12/27/2024 |
| 202452012 | 6241.00-00 | Partner's Return Must Be Consistent with Partnership Return | 12/27/2024 |
| 202452012 | 741.00-00 | Recognition and Character of Gain or Loss on Sale or Exchange | 12/27/2024 |
| 202452012 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/27/2024 |
| 202452011 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 12/27/2024 |
| 202452011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 12/27/2024 |
| 202452010 | 47.00-00 | Rehabilitation Credit | 12/27/2024 |
| 202452010 | 50.00-00 | Special Rules for Computing Investment Credit | 12/27/2024 |
| 202452010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/27/2024 |