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 101 - 125 of 75348
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202510007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/07/2025 |
| 202510006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/07/2025 |
| 202510005 | 7701.03-00 | Association v. Trust | 03/07/2025 |
| 202510005 | 7701.03-06 | Liquidating Trusts | 03/07/2025 |
| 202510004 | 1362.04-00 | Inadvertent Terminations | 03/07/2025 |
| 202510003 | 1362.04-00 | Inadvertent Terminations | 03/07/2025 |
| 202510002 | 1362.04-00 | Inadvertent Terminations | 03/07/2025 |
| 202510001 | 1362.04-00 | Inadvertent Terminations | 03/07/2025 |
| 202510000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/07/2025 |
| 202509016 | 4945.04-04 | Grants to Individuals | 02/28/2025 |
| 202509015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/28/2025 |
| 202509014 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 02/28/2025 |
| 202509014 | 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)) | 02/28/2025 |
| 202509013 | 9100.20-00 | Section 1502; Election to ob体育 Consolidated Return | 02/28/2025 |
| 202509012 | 1502.98-05 | Apportionment | 02/28/2025 |
| 202509012 | 9100.22-00 | Other | 02/28/2025 |
| 202509011 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2025 |
| 202509010 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/28/2025 |
| 202509010 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 02/28/2025 |
| 202509010 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/28/2025 |
| 202509009 | 7701.00-00 | Definitions | 02/28/2025 |
| 202509009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2025 |
| 202509009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/28/2025 |
| 202509008 | 7701.00-00 | Definitions | 02/28/2025 |
| 202509008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/28/2025 |