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 176 - 200 of 75348
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202507004 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 02/14/2025 |
| 202507004 | 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)) | 02/14/2025 |
| 202507003 | 2642.00-00 | Inclusion Ratio | 02/14/2025 |
| 202507002 | 7701.00-00 | Definitions | 02/14/2025 |
| 202507002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2025 |
| 202507001 | 7701.00-00 | Definitions | 02/14/2025 |
| 202507001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/14/2025 |
| 202507000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/14/2025 |
| 202506013 | 0403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 02/07/2025 |
| 202506012 | 4945.04-04 | Grants to Individuals | 02/07/2025 |
| 202506011 | 1256.07-05 | Qualified Board or Exchange | 02/07/2025 |
| 202506010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2025 |
| 202506010 | 992.02-00 | Election | 02/07/2025 |
| 202506009 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 02/07/2025 |
| 202506009 | 9100.22-00 | Other | 02/07/2025 |
| 202506008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/07/2025 |
| 202506008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2025 |
| 202506007 | 856.00-00 | Definition of Real Estate Investment Trust | 02/07/2025 |
| 202506007 | 856.01-00 | Income Requirements | 02/07/2025 |
| 202506007 | 856.02-00 | Investment Requirements | 02/07/2025 |
| 202506006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/07/2025 |
| 202506006 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2025 |
| 202506006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/07/2025 |
| 202506005 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 02/07/2025 |
| 202506004 | 401.06-01 | In General | 02/07/2025 |