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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 Files.
IRS Written Determinations do not contain proprietary ("Official Use Only") information. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Mostrando 76 - 100 of 77094
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202607010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2026 |
| 202607010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/13/2026 |
| 202607009 | 9100.04-00 | Section 168; MACRS | 02/13/2026 |
| 202607008 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 02/13/2026 |
| 202607008 | 9100.22-00 | Other | 02/13/2026 |
| 202607007 | 7701.00-00 | Definitions | 02/13/2026 |
| 202607007 | 7701.01-00 | Associations v. Corporations | 02/13/2026 |
| 202607007 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2026 |
| 202607007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/13/2026 |
| 202607006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/13/2026 |
| 202607006 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2026 |
| 202607005 | 482.11-13 | Cost Sharing Arrangements: Stock Based Compensation (Stock Options) | 02/13/2026 |
| 202607004 | 754.02-00 | Timeliness of Election | 02/13/2026 |
| 202607004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2026 |
| 202607004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/13/2026 |
| 202607003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 02/13/2026 |
| 202607003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/13/2026 |
| 202607002 | 884.01-00 | Branch Profits Tax | 02/13/2026 |
| 202607002 | 884.02-00 | Dividend Equivalent Amount | 02/13/2026 |
| 202607002 | 884.06-00 | Effect of Income Tax Treaties | 02/13/2026 |
| 202607002 | 894.14-00 | Hybrid Entities | 02/13/2026 |
| 202607001 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/13/2026 |
| 202607000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/13/2026 |
| 202606010 | 4945.04-04 | Grants to Individuals | 02/06/2026 |
| 202606009 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 02/06/2026 |
