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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尋求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202520007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 05/16/2025 |
| 202520007 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 05/16/2025 |
| 202520006 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 05/16/2025 |
| 202520005 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 05/16/2025 |
| 202520004 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 05/16/2025 |
| 202520003 | 1362.04-00 | Inadvertent Terminations | 05/16/2025 |
| 202520002 | 1361.00-00 | Definitions | 05/16/2025 |
| 202520002 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 05/16/2025 |
| 202520002 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 05/16/2025 |
| 202520002 | 1362.04-00 | Inadvertent Terminations | 05/16/2025 |
| 202520001 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 05/16/2025 |
| 202520001 | 1031.05-00 | Deferred Exchanges | 05/16/2025 |
| 202520000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/16/2025 |
| 202519012 | 4942.03-07 | Set-Asides | 05/09/2025 |
| 202519011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/09/2025 |
| 202519010 | 408.00-00 | Individual Retirement Accounts | 05/09/2025 |
| 202519010 | 408.03-00 | Rollover Contributions | 05/09/2025 |
| 202519010 | 408.05-00 | Individual Retirement Annuity | 05/09/2025 |
| 202519009 | 442.00-00 | Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) | 05/09/2025 |
| 202519009 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/09/2025 |
| 202519008 | 7701.00-00 | Definitions | 05/09/2025 |
| 202519008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/09/2025 |
| 202519007 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/09/2025 |
| 202519007 | 9100.10-00 | Section 446 | 05/09/2025 |
| 202519006 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 05/09/2025 |