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 76 - 100 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202517007 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2025 |
| 202517007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/25/2025 |
| 202517006 | 7701.00-00 | Definitions | 04/25/2025 |
| 202517006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2025 |
| 202517006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/25/2025 |
| 202517005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/25/2025 |
| 202517004 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/25/2025 |
| 202517004 | 754.02-00 | Timeliness of Election | 04/25/2025 |
| 202517004 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2025 |
| 202517004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/25/2025 |
| 202517003 | 1362.04-00 | Inadvertent Terminations | 04/25/2025 |
| 202517002 | 1362.04-00 | Inadvertent Terminations | 04/25/2025 |
| 202517001 | 856.00-00 | Definition of Real Estate Investment Trust | 04/25/2025 |
| 202517001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2025 |
| 202517000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/25/2025 |
| 202516009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/18/2025 |
| 202516008 | 501.03-30 | Organizational and Operational Tests | 04/18/2025 |
| 202516008 | 501.32-01 | Distribution of Assets to Private Individuals | 04/18/2025 |
| 202516008 | 501.33-00 | Private v. Public Interest Served | 04/18/2025 |
| 202516007 | 501.33-00 | Private v. Public Interest Served | 04/18/2025 |
| 202516006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/18/2025 |
| 202516006 | 754.02-00 | Timeliness of Election | 04/18/2025 |
| 202516006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/18/2025 |
| 202516006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/18/2025 |
| 202516005 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/18/2025 |