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. obÌåÓýever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 202524010 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/13/2025 |
| 202524009 | 2056.07-01 | Effective Election | 06/13/2025 |
| 202524009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/13/2025 |
| 202524008 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/13/2025 |
| 202524008 | 172.01-00 | Carryback and Carryover | 06/13/2025 |
| 202524008 | 9100.22-00 | Other | 06/13/2025 |
| 202524007 | 1502.75-10 | When Group Remains in Existence | 06/13/2025 |
| 202524007 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/13/2025 |
| 202524007 | 368.05-00 | Recapitalization (Type "E") | 06/13/2025 |
| 202524007 | 368.06-00 | Change in Identity, etc. (Type "F") | 06/13/2025 |
| 202524007 | 833.00-00 | Treatment of Blue Cross Blue Shield Organizations | 06/13/2025 |
| 202524006 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 06/13/2025 |
| 202524005 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 06/13/2025 |
| 202524004 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 06/13/2025 |
| 202524004 | 1502.75-10 | When Group Remains in Existence | 06/13/2025 |
| 202524004 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/13/2025 |
| 202524004 | 368.06-00 | Change in Identity, etc. (Type "F") | 06/13/2025 |
| 202524003 | 1362.02-03 | Passive Investment Income | 06/13/2025 |
| 202524003 | 1362.04-00 | Inadvertent Terminations | 06/13/2025 |
| 202524003 | 1375.00-00 | Tax Imposed On Certain Passive Investment Income | 06/13/2025 |
| 202524002 | 1362.04-00 | Inadvertent Terminations | 06/13/2025 |
| 202524001 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 06/13/2025 |
| 202524001 | 9100.22-00 | Other | 06/13/2025 |
| 202524000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/13/2025 |
| 202523030 | 4945.04-04 | Grants to Individuals | 06/06/2025 |