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 |
|---|---|---|---|
| 202503008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/17/2025 |
| 202503007 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 01/17/2025 |
| 202503007 | 2652.00-00 | Other Definitions | 01/17/2025 |
| 202503007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |
| 202503006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/17/2025 |
| 202503006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |
| 202503005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |
| 202503004 | 1362.04-00 | Inadvertent Terminations | 01/17/2025 |
| 202503003 | 7701.00-00 | Definitions | 01/17/2025 |
| 202503003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/17/2025 |
| 202503002 | 1092.02-01 | Defined | 01/17/2025 |
| 202503002 | 165.00-00 | Deductions For Losses | 01/17/2025 |
| 202503002 | 246.05-04 | Substantially Similar or Related Property | 01/17/2025 |
| 202503002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 01/17/2025 |
| 202503001 | 7701.00-00 | Definitions | 01/17/2025 |
| 202503001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/17/2025 |
| 202503000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/17/2025 |
| 202502007 | 0431.00-00 | Minimum Funding Standards for Multiemployer Plans | 01/10/2025 |
| 202502006 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/10/2025 |
| 202502006 | 501.04-07 | Homeowners Association | 01/10/2025 |
| 202502005 | 861.04-01 | Place Where Services Performed | 01/10/2025 |
| 202502004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/10/2025 |
| 202502004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2025 |
| 202502003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2025 |
| 202502003 | 9100.22-00 | Other | 01/10/2025 |