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 151 - 175 of 75348
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202508005 | 501.33-00 | Private v. Public Interest Served | 02/21/2025 |
| 202508004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/21/2025 |
| 202508004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/21/2025 |
| 202508003 | 7701.00-00 | Definitions | 02/21/2025 |
| 202508003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/21/2025 |
| 202508002 | 408.03-00 | Rollover Contributions | 02/21/2025 |
| 202508001 | 305.13-00 | Deemed Distributions | 02/21/2025 |
| 202508000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/21/2025 |
| 202507012 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 02/14/2025 |
| 202507012 | 501.06-01 | Performance of Particular Services for Members | 02/14/2025 |
| 202507011 | 9100.04-00 | Section 168; MACRS | 02/14/2025 |
| 202507010 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 02/14/2025 |
| 202507010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2025 |
| 202507009 | 9100.04-00 | Section 168; MACRS | 02/14/2025 |
| 202507008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 02/14/2025 |
| 202507008 | 2652.00-00 | Other Definitions | 02/14/2025 |
| 202507008 | 2654.00-00 | Special Rules | 02/14/2025 |
| 202507008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2025 |
| 202507007 | 7701.00-00 | Definitions | 02/14/2025 |
| 202507007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2025 |
| 202507006 | 1361.00-00 | Definitions | 02/14/2025 |
| 202507006 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 02/14/2025 |
| 202507006 | 1361.03-03 | Electing Small Business Trusts | 02/14/2025 |
| 202507006 | 1362.04-00 | Inadvertent Terminations | 02/14/2025 |
| 202507005 | 2642.00-00 | Inclusion Ratio | 02/14/2025 |