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 ob体育s.
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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Помощь по поискуНомер | UILC | Тема | Дата публикации |
---|---|---|---|
202514008 | 501.33-00 | Private v. Public Interest Served | 04/03/2025 |
202514007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/03/2025 |
202514007 | 501.03-05 | Corporations | 04/03/2025 |
202514007 | 501.35-00 | "Exclusively" Test | 04/03/2025 |
202514006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/03/2025 |
202514005 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/03/2025 |
202514005 | 501.32-00 Income Inures v. does Not Inure to Private Individual | 04/03/2025 | |
202514005 | 501.33-00 | Private v. Public Interest Served | 04/03/2025 |
202514004 | 6211.00-00 | Definition of a Deficiency | 04/04/2025 |
202514004 | 6662.00-00 | Accuracy-related penalty | 04/04/2025 |
202514004 | 6676.00-00 | Erroneous claim for refund or credit | 04/04/2025 |
202514003 | 6662.00-00 | Accuracy-related penalty | 04/04/2025 |
202514003 | 6664.01-00 | Definition of Underpayment | 04/04/2025 |
202514003 | 6676.00-00 | Erroneous claim for refund or credit | 04/04/2025 |
202514002 | 6331.18-00 | Levy Procedure | 04/04/2025 |
202514001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/04/2025 |
202514000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/04/2025 |
202513003 | 2032.00-00 | Alternate Valuation | 03/28/2025 |
202513003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/28/2025 |
202513002 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 03/28/2025 |
202513002 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/28/2025 |
202513001 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 03/28/2025 |
202513001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to ob体育 Return under Section 6018(a)) | 03/28/2025 |
202513000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/28/2025 |
202512006 | 4945.04-04 | Grants to Individuals | 03/19/2025 |