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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202524004 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 06/13/2025 |
| 202524004 | 1502.75-10 | When Group Remains in Existence | 06/13/2025 |
| 202524004 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 06/13/2025 |
| 202524004 | 368.06-00 | Change in Identity, etc. (Type "F") | 06/13/2025 |
| 202524003 | 1362.02-03 | Passive Investment Income | 06/13/2025 |
| 202524003 | 1362.04-00 | Inadvertent Terminations | 06/13/2025 |
| 202524003 | 1375.00-00 | Tax Imposed On Certain Passive Investment Income | 06/13/2025 |
| 202524002 | 1362.04-00 | Inadvertent Terminations | 06/13/2025 |
| 202524001 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 06/13/2025 |
| 202524001 | 9100.22-00 | Other | 06/13/2025 |
| 202524000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/13/2025 |
| 202523030 | 4945.04-04 | Grants to Individuals | 06/06/2025 |
| 202523029 | 4945.04-04 | Grants to Individuals | 06/06/2025 |
| 202523028 | 4945.04-04 | Grants to Individuals | 06/06/2025 |
| 202523027 | 4945.04-04 | Grants to Individuals | 06/06/2025 |
| 202523026 | 4942.03-07 | Set-Asides | 06/06/2025 |
| 202523025 | 4945.04-04 | Grants to Individuals | 06/06/2025 |
| 202523024 | 0431.00-00 | Minimum Funding Standards for Multiemployer Plans | 06/06/2025 |
| 202523023 | 4945.04-04 | Grants to Individuals | 06/06/2025 |
| 202523022 | 6033.01-00 | Exempt v. Non Exempt From Filing | 06/06/2025 |
| 202523021 | 4945.04-04 | Grants to Individuals | 06/06/2025 |
| 202523020 | 4945.04-04 | Grants to Individuals | 06/06/2025 |
| 202523019 | 4942.03-07 | Set-Asides | 06/06/2025 |
| 202523018 | 4942.03-07 | Set-Asides | 06/06/2025 |
| 202523017 | 4945.04-04 | Grants to Individuals | 06/06/2025 |