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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Showing 26 - 50 of 75348
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 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 |
| 202512005 | 4945.04-04 | Grants to Individuals | 03/19/2025 |
| 202512004 | 509.02-01 | Publicly Supported Organizations | 03/19/2025 |
| 202512003 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/19/2025 |
| 202512003 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/19/2025 |
| 202512003 | 501.03-30 | Organizational and Operational Tests | 03/19/2025 |
| 202512002 | 7701.00-00 | Definitions | 03/21/2025 |
| 202512002 | 7701.03-00 | Association v. Trust | 03/21/2025 |
| 202512002 | 7701.03-06 | Liquidating Trusts | 03/21/2025 |
| 202512001 | 101.08-00 | Public Safety Officer Killed in Line of Duty | 03/21/2025 |
| 202512001 | 104.02-00 | Workmen's Compensation | 03/21/2025 |
| 202512000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/21/2025 |
| 202511016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/14/2025 |
| 202511015 | 165.03-00 | Limitations on Losses of Individuals - Transaction Entered Into For Profit | 03/14/2025 |
| 202511015 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 03/14/2025 |
| 202511014 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 03/14/2025 |