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 126 - 150 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202518014 | 1502.91-00 | Affiliated v. Not Affiliated | 05/02/2025 |
| 202518014 | 1502.91-01 | Stock Ownership Requirement | 05/02/2025 |
| 202518014 | 338.02-00 | Qualified Stock Purchase | 05/02/2025 |
| 202518013 | 7701.00-00 | Definitions | 05/02/2025 |
| 202518013 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2025 |
| 202518013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/02/2025 |
| 202518012 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 05/02/2025 |
| 202518012 | 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 |
| 202518011 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/02/2025 |
| 202518011 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2025 |
| 202518010 | 7701.00-00 | Definitions | 05/02/2025 |
| 202518010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/02/2025 |
| 202518009 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/02/2025 |
| 202518008 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/02/2025 |
| 202518007 | 1362.00-00 | Election by Small Business Corporation | 05/02/2025 |
| 202518007 | 1362.04-00 | Inadvertent Terminations | 05/02/2025 |
| 202518006 | 905.03-02 | Pooling Adjustments | 05/02/2025 |
| 202518006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2025 |
| 202518005 | 856.00-00 | Definition of Real Estate Investment Trust | 05/02/2025 |
| 202518005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2025 |
| 202518004 | 856.00-00 | Definition of Real Estate Investment Trust | 05/02/2025 |
| 202518004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2025 |
| 202518003 | 856.00-00 | Definition of Real Estate Investment Trust | 05/02/2025 |
| 202518003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/02/2025 |
| 202518002 | 856.00-00 | Definition of Real Estate Investment Trust | 05/02/2025 |