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 301 - 325 of 75348
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202504011 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 01/24/2025 |
| 202504011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to ob体育 Return under 6018(a)) | 01/24/2025 |
| 202504010 | 7701.00-00 | Definitions | 01/24/2025 |
| 202504010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/24/2025 |
| 202504009 | 7701.00-00 | Definitions | 01/24/2025 |
| 202504009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/24/2025 |
| 202504008 | 7701.00-00 | Definitions | 01/24/2025 |
| 202504008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/24/2025 |
| 202504007 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/24/2025 |
| 202504007 | 2056.07-00 | Qualified Terminable Interest Property | 01/24/2025 |
| 202504007 | 2519.00-00 | Disposition of Certain Life Estates | 01/24/2025 |
| 202504007 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/24/2025 |
| 202504007 | 61.00-00 | Gross Income v. Not Gross Income | 01/24/2025 |
| 202504006 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/24/2025 |
| 202504006 | 2056.07-00 | Qualified Terminable Interest Property | 01/24/2025 |
| 202504006 | 2519.00-00 | Disposition of Certain Life Estates | 01/24/2025 |
| 202504006 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/24/2025 |
| 202504006 | 61.00-00 | Gross Income v. Not Gross Income | 01/24/2025 |
| 202504005 | 245A.00-00 | Dividend Received Deduction | 01/24/2025 |
| 202504005 | 367.10-05 | Deficit in Earnings and Profits | 01/24/2025 |
| 202504004 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 01/24/2025 |
| 202504004 | 2056.07-00 | Qualified Terminable Interest Property | 01/24/2025 |
| 202504004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/24/2025 |
| 202504003 | 1362.00-00 | Election by Small Business Corporation | 01/24/2025 |
| 202504003 | 1362.04-00 | Inadvertent Terminations | 01/24/2025 |