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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Showing 2851 - 2875 of 75786
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202349003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/08/2023 |
| 202349002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/08/2023 |
| 202349002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/08/2023 |
| 202349001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/08/2023 |
| 202349001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/08/2023 |
| 202349000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/08/2023 |
| 202348015 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 12/01/2023 |
| 202348014 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 12/01/2023 |
| 202348013 | 4945.04-04 | Grants to Individuals | 12/01/2023 |
| 202348012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/01/2023 |
| 202348011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/01/2023 |
| 202348011 | 501.03-30 | Organizational and Operational Tests | 12/01/2023 |
| 202348010 | 9100.04-00 | Section 168; MACRS | 12/01/2023 |
| 202348009 | 408.00-00 | Individual Retirement Accounts | 12/01/2023 |
| 202348009 | 408.03-00 | Rollover Contributions | 12/01/2023 |
| 202348008 | 7701.00-00 | Definitions | 12/01/2023 |
| 202348008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/01/2023 |
| 202348007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/01/2023 |
| 202348007 | 9100.10-00 | Section 446 | 12/01/2023 |
| 202348007 | 9100.10-01 | Accounting Methods | 12/01/2023 |
| 202348006 | 1362.00-00 | Election by Small Business Corporation | 12/01/2023 |
| 202348006 | 1362.04-00 | Inadvertent Terminations | 12/01/2023 |
| 202348005 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 12/01/2023 |
| 202348005 | 4980.02-00 | Exceptions | 12/01/2023 |
| 202348004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/01/2023 |