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 1201 - 1225 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202441002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/11/2024 |
| 202441001 | 1362.01-03 | Late Elections | 10/11/2024 |
| 202441000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/11/2024 |
| 202440013 | 509.02-01 | Publicly Supported Organizations | 10/04/2024 |
| 202440012 | 501.33-00 | Private v. Public Interest Served | 10/04/2024 |
| 202440012 | 501.35-00 | "Exclusively" Test | 10/04/2024 |
| 202440011 | 168.00-00 | Modified Accelerated Cost Recovery System | 10/04/2024 |
| 202440011 | 7701.00-00 | Definitions | 10/04/2024 |
| 202440011 | 9100.04-00 | Section 168; MACRS | 10/04/2024 |
| 202440011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/04/2024 |
| 202440010 | 168.00-00 | Modified Accelerated Cost Recovery System | 10/04/2024 |
| 202440010 | 7701.00-00 | Definitions | 10/04/2024 |
| 202440010 | 9100.04-00 | Section 168; MACRS | 10/04/2024 |
| 202440010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/04/2024 |
| 202440009 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 10/04/2024 |
| 202440008 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/04/2024 |
| 202440008 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/04/2024 |
| 202440007 | 856.00-00 | Definition of Real Estate Investment Trust | 10/04/2024 |
| 202440006 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 10/04/2024 |
| 202440006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 10/04/2024 |
| 202440005 | 988.05-00 | Hedging Transactions | 10/04/2024 |
| 202440004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/04/2024 |
| 202440003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/04/2024 |
| 202440003 | 2642.00-00 | Inclusion Ratio | 10/04/2024 |
| 202440003 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/04/2024 |