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 201 - 225 of 75348
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202506004 | 402.08-00 | Rollover Contributions | 02/07/2025 |
| 202506004 | 408.03-00 | Rollover Contributions | 02/07/2025 |
| 202506004 | 642.03-00 | Charitable Deduction | 02/07/2025 |
| 202506004 | 691.01-00 | Includibility of Item as Income in Respect of Decedent Generally | 02/07/2025 |
| 202506003 | 1032.00-00 | Exchange of Stock for Property (Recognition v. Nonrecognition) | 02/07/2025 |
| 202506003 | 1361.00-00 | Definitions | 02/07/2025 |
| 202506003 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 02/07/2025 |
| 202506003 | 1362.02-00 | Termination of Election | 02/07/2025 |
| 202506003 | 1362.02-02 | Ceases to be Small Business Corporation | 02/07/2025 |
| 202506003 | 83.00-00 | Property Transferred in Connection With Performance of Services | 02/07/2025 |
| 202506002 | 7701.00-00 | Definitions | 02/07/2025 |
| 202506002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/07/2025 |
| 202506001 | 141.00-00 | Private Activity Bond; Qualified Bond | 02/07/2025 |
| 202506001 | 141.07-00 | Management Contracts | 02/07/2025 |
| 202506000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/07/2025 |
| 202505027 | 6223B.00-00, 6235B.00-00, 6235B.01-00 | Period of Limitations on Making Adjustments | 01/31/2025 |
| 202505026 | 4945.04-04 | Grants to Individuals | 01/31/2025 |
| 202505025 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 01/31/2025 |
| 202505024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2025 |
| 202505024 | 501.33-00 | Private v. Public Interest Served | 01/31/2025 |
| 202505023 | 501.07-00 | Social Clubs | 01/31/2025 |
| 202505023 | 501.07-01 | Profit v. Not for Profit | 01/31/2025 |
| 202505022 | 468A.01-00 | In General | 01/31/2025 |
| 202505021 | 468A.01-00 | In General | 01/31/2025 |
| 202505020 | 468A.01-00 | In General | 01/31/2025 |