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 1001 - 1025 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202447010 | 9100.10-01 | Accounting Methods | 11/22/2024 |
| 202447009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/22/2024 |
| 202447009 | 754.02-00 | Timeliness of Election | 11/22/2024 |
| 202447009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/22/2024 |
| 202447008 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 11/22/2024 |
| 202447008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 11/22/2024 |
| 202447008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/22/2024 |
| 202447007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/22/2024 |
| 202447006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/22/2024 |
| 202447006 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447005 | 7701.01-00 | Associations v. Corporations | 11/22/2024 |
| 202447005 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/22/2024 |
| 202447004 | 1362.00-00 | Election by Small Business Corporation | 11/22/2024 |
| 202447004 | 1362.01-03 | Late Elections | 11/22/2024 |
| 202447003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 11/22/2024 |
| 202447003 | 2642.00-00 | Inclusion Ratio | 11/22/2024 |
| 202447003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/22/2024 |
| 202447002 | 1362.04-00 | Inadvertent Terminations | 11/22/2024 |
| 202447001 | 1362.04-00 | Inadvertent Terminations | 11/22/2024 |
| 202447000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/22/2024 |
| 202446023 | 4945.04-04 | Grants to Individuals | 11/15/2024 |
| 202446022 | 4945.04-04 | Grants to Individuals | 11/15/2024 |