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 851 - 875 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202451005 | 1362.04-00 | Inadvertent Terminations | 12/20/2024 |
| 202451004 | 1362.00-00 | Election by Small Business Corporation | 12/20/2024 |
| 202451004 | 1362.01-02 | Election After Termination | 12/20/2024 |
| 202451004 | 1362.02-00 | Termination of Election | 12/20/2024 |
| 202451004 | 1362.04-00 | Inadvertent Terminations | 12/20/2024 |
| 202451003 | 743.00-00 | Optional Adjustments to Basis of Partnership Property | 12/20/2024 |
| 202451003 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/20/2024 |
| 202451003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
| 202451002 | 412.06-00 | Minimum Funding Waiver | 12/20/2024 |
| 202451001 | 7701.00-00 | Definitions | 12/20/2024 |
| 202451001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2024 |
| 202451001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/20/2024 |
| 202451000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/20/2024 |
| 202450014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2024 |
| 202450013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/10/2024 |
| 202450012 | 163.10-13 | (TCJA) Exemptions, elections and exceptions (including allocations) | 12/13/2024 |
| 202450012 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/13/2024 |
| 202450011 | 362.00-00 | Basis to Corporations | 12/13/2024 |
| 202450011 | 9100.22-00 | Other | 12/13/2024 |
| 202450010 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 12/13/2024 |
| 202450009 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 12/13/2024 |
| 202450009 | 1031.01-00 | Property Held For Productive Use or Investment | 12/13/2024 |
| 202450008 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 12/13/2024 |
| 202450008 | 1031.01-00 | Property Held For Productive Use or Investment | 12/13/2024 |
| 202450007 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 12/13/2024 |