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 obÌåÓýs.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Afiche 101 - 125 of 75388
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202511010 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2025 |
| 202511010 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/14/2025 |
| 202511009 | 7701.00-00 | Definitions | 03/14/2025 |
| 202511008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 03/14/2025 |
| 202511008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2025 |
| 202511007 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 03/14/2025 |
| 202511007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to obÌåÓý Return under Section 6018(a)) | 03/14/2025 |
| 202511006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/14/2025 |
| 202511006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/14/2025 |
| 202511005 | 1362.04-00 | Inadvertent Terminations | 03/14/2025 |
| 202511004 | 48.01-00 | Energy Credit | 03/14/2025 |
| 202511004 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2025 |
| 202511003 | 7701.00-00 | Definitions | 03/14/2025 |
| 202511003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2025 |
| 202511002 | 1362.04-00 | Inadvertent Terminations | 03/14/2025 |
| 202511001 | 280C.03-00 | Credit for Increasing Research Activities | 03/14/2025 |
| 202511000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/14/2025 |
| 202510017 | 4945.04-04 Grants to Individuals | 03/07/2025 | |
| 202510016 | 4945.04-04 Grants to Individuals | 03/07/2025 | |
| 202510015 | 4945.04-04 Grants to Individuals | 03/07/2025 | |
| 202510014 | 501-00.00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/07/2025 |
| 202510014 | 501-03.00 | Religious, Charitable, etc., Institutions and Community Chest | 03/07/2025 |
| 202510014 | 501-03.30 | Organizational and Operational Tests | 03/07/2025 |
| 202510013 | 501.03-00 Religious, Charitable, etc., Institutions and Community Chest | 03/07/2025 | |
| 202510012 | 856.00-00 | Definition of Real Estate Investment Trust | 03/07/2025 |