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 801 - 825 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202452003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/27/2024 |
| 202452003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/27/2024 |
| 202452002 | 7701.00-00 | Definitions | 12/27/2024 |
| 202452002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/27/2024 |
| 202452002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/27/2024 |
| 202452001 | 7701.00-00 | Definitions | 12/27/2024 |
| 202452001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/27/2024 |
| 202452000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/27/2024 |
| 202451019 | 501.03-30 | Organizational and Operational Tests | 12/20/2024 |
| 202451019 | 501.32-01 | Distribution of Assets to Private Individuals | 12/20/2024 |
| 202451019 | 501.33-00 | Private v. Public Interest Served | 12/20/2024 |
| 202451019 | 501.35-00 | "Exclusively" Test | 12/20/2024 |
| 202451019 | 503.00-00 | Requirements for Exemption (Exempt v. Not Exempt) | 12/20/2024 |
| 202451018 | 1256.07-05 | Qualified Board or Exchange | 12/20/2024 |
| 202451017 | 401.27-00 | Medical, Etc. Benefits | 12/20/2024 |
| 202451016 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 12/20/2024 |
| 202451016 | 2056.07-00 | Qualified Terminable Interest Property | 12/20/2024 |
| 202451016 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
| 202451015 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/20/2024 |
| 202451015 | 355.01-00 | Spin-Off | 12/20/2024 |
| 202451015 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 12/20/2024 |
| 202451015 | 361.02-02 | Certain Transfers to Creditors | 12/20/2024 |
| 202451015 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/20/2024 |
| 202451015 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/20/2024 |
| 202451014 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 12/20/2024 |