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 1951 - 1975 of 75748
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202421003 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/24/2024 |
| 202421003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/24/2024 |
| 202421002 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/24/2024 |
| 202421002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/24/2024 |
| 202421001 | 7701.00-00 | Definitions | 05/24/2024 |
| 202421001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/24/2024 |
| 202421001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/24/2024 |
| 202421000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/24/2024 |
| 202420033 | 4945.04-04 | Grants to Individuals | 05/17/2024 |
| 202420032 | 4945.04-04 | Grants to Individuals | 05/17/2024 |
| 202420031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/17/2024 |
| 202420031 | 501.03-30 | Organizational and Operational Tests | 05/17/2024 |
| 202420030 | 501.03-30 | Organizational and Operational Tests | 05/17/2024 |
| 202420029 | 501.05-01 | Agriculture and Horticulture Organizations | 05/17/2024 |
| 202420028 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 05/17/2024 |
| 202420028 | 501.06-01 | Performance of Particular Services for Members | 05/17/2024 |
| 202420027 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2024 |
| 202420027 | 9100.10-00 | Section 446 | 05/17/2024 |
| 202420026 | 7701.00-00 | Definitions | 05/17/2024 |
| 202420026 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2024 |
| 202420026 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/17/2024 |
| 202420025 | 442.00-00 | Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) | 05/17/2024 |
| 202420025 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2024 |
| 202420024 | 442.00-00 | Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) | 05/17/2024 |
| 202420024 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/17/2024 |