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 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202515010 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2025 |
| 202515010 | 992.02-00 | Election | 04/11/2025 |
| 202515009 | 9100.22-00 | Other | 04/11/2025 |
| 202515009 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 04/11/2025 |
| 202515008 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/11/2025 |
| 202515008 | 1502.36-00 | Unified Loss Rules | 04/11/2025 |
| 202515008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2025 |
| 202515008 | 9100.22-00 | Other | 04/11/2025 |
| 202515007 | 108.00-00 | Income From Discharge of Indebtedness | 04/11/2025 |
| 202515007 | 331.04-00 | Year Liquidation Occurs | 04/11/2025 |
| 202515007 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 04/11/2025 |
| 202515007 | 61.22-00 | Discharge of Indebtedness | 04/11/2025 |
| 202515006 | 1362.04-00 | Inadvertent Terminations | 04/11/2025 |
| 202515005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/11/2025 |
| 202515005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2025 |
| 202515004 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/11/2025 |
| 202515004 | 754.02-00 | Timeliness of Election | 04/11/2025 |
| 202515004 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2025 |
| 202515004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/11/2025 |
| 202515003 | 7701.00-00 | Definitions | 04/11/2025 |
| 202515003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2025 |
| 202515003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/11/2025 |
| 202515002 | 565.00-00 | Consent Dividends | 04/11/2025 |
| 202515002 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2025 |
| 202515001 | 1362.04-00 | Inadvertent Terminations | 04/11/2025 |