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.
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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 376 - 400 of 75388
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202503012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/17/2025 |
| 202503012 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |
| 202503011 | 1400Z.01-00 | Designation of Opportunity Zones | 01/17/2025 |
| 202503010 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 01/17/2025 |
| 202503010 | 9100.22-00 | Other | 01/17/2025 |
| 202503009 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 01/17/2025 |
| 202503008 | 7701.00-00 | Definitions | 01/17/2025 |
| 202503008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/17/2025 |
| 202503007 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 01/17/2025 |
| 202503007 | 2652.00-00 | Other Definitions | 01/17/2025 |
| 202503007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |
| 202503006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/17/2025 |
| 202503006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |
| 202503005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |
| 202503004 | 1362.04-00 | Inadvertent Terminations | 01/17/2025 |
| 202503003 | 7701.00-00 | Definitions | 01/17/2025 |
| 202503003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/17/2025 |
| 202503002 | 1092.02-01 | Defined | 01/17/2025 |
| 202503002 | 165.00-00 | Deductions For Losses | 01/17/2025 |
| 202503002 | 246.05-04 | Substantially Similar or Related Property | 01/17/2025 |
| 202503002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 01/17/2025 |
| 202503001 | 7701.00-00 | Definitions | 01/17/2025 |
| 202503001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/17/2025 |
| 202503000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/17/2025 |
| 202502007 | 0431.00-00 | Minimum Funding Standards for Multiemployer Plans | 01/10/2025 |