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 101 - 125 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202519008 | 7701.00-00 | Definitions | 05/09/2025 |
| 202519008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/09/2025 |
| 202519007 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/09/2025 |
| 202519007 | 9100.10-00 | Section 446 | 05/09/2025 |
| 202519006 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 05/09/2025 |
| 202519005 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 05/09/2025 |
| 202519004 | 877A.00-00 | Mark-to-Market Regime for Expatriation | 05/09/2025 |
| 202519003 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 05/09/2025 |
| 202519003 | 1502.75-00 | Filing Requirements | 05/09/2025 |
| 202519002 | 168.24-00 | Public Utility Property | 05/09/2025 |
| 202519001 | 468A.04-02 | Revised Schedules | 05/09/2025 |
| 202519000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/09/2025 |
| 202518025 | 4945.04-04 | Grants to Individuals | 05/02/2025 |
| 202518024 | 4945.04-04 | Grants to Individuals | 05/02/2025 |
| 202518023 | 213.00-00 | Medical, Dental, etc., Expenses | 05/02/2025 |
| 202518022 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 05/02/2025 |
| 202518021 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 05/02/2025 |
| 202518020 | 4942.03-07 | Set-Asides | 05/02/2025 |
| 202518019 | 4945.04-04 | Grants to Individuals | 05/02/2025 |
| 202518018 | 4945.04-04 | Grants to Individuals | 05/02/2025 |
| 202518017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/02/2025 |
| 202518016 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 05/02/2025 |
| 202518016 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 05/02/2025 |
| 202518015 | 382.02-05 | Closing of the Books | 05/02/2025 |
| 202518015 | 9100.22-00 | Other | 05/02/2025 |