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 1426 - 1450 of 75748
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202436001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/06/2024 |
| 202436001 | 992.02-00 | Election | 09/06/2024 |
| 202436000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/06/2024 |
| 202435017 | 4945.04-04 | Grants to Individuals | 08/30/2024 |
| 202435016 | 1501.00-00 | Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) | 08/30/2024 |
| 202435016 | 1502.75-00 | Filing Requirements | 08/30/2024 |
| 202435015 | 1362.00-00 | Election by Small Business Corporation | 08/30/2024 |
| 202435015 | 1362.01-00 | Eligible v. Ineligible | 08/30/2024 |
| 202435015 | 1362.01-03 | Late Elections | 08/30/2024 |
| 202435015 | 7701.00-00 | Definitions | 08/30/2024 |
| 202435015 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/30/2024 |
| 202435014 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 08/30/2024 |
| 202435014 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/30/2024 |
| 202435013 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 08/30/2024 |
| 202435013 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 08/30/2024 |
| 202435012 | 1362.00-00 | Election by Small Business Corporation | 08/30/2024 |
| 202435012 | 1362.01-03 | Late Elections | 08/30/2024 |
| 202435012 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/30/2024 |
| 202435012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/30/2024 |
| 202435011 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/30/2024 |
| 202435011 | 2642.00-00 | Inclusion Ratio | 08/30/2024 |
| 202435011 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/30/2024 |
| 202435010 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 08/30/2024 |
| 202435010 | 2642.00-00 | Inclusion Ratio | 08/30/2024 |
| 202435010 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/30/2024 |