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.
- Enter a term in the Find box.
- Click the Search button.
Mostrando 26 - 50 of 78142
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202635010 | 9100.10-00 | Section 446 | 08/28/2026 |
| 202635010 | 9100.10-01 | Accounting Methods | 08/28/2026 |
| 202635009 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/28/2026 |
| 202635009 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/28/2026 |
| 202635008 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 08/28/2026 |
| 202635008 | 2056.07-00 | Qualified Terminable Interest Property | 08/28/2026 |
| 202635008 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2026 |
| 202635007 | 1362.00-00 | Election by Small Business Corporation | 08/28/2026 |
| 202635007 | 1362.01-00 | Eligible v. Ineligible | 08/28/2026 |
| 202635006 | 858.00-00 | Dividends Paid by Real Estate Investment Trust After Close of Taxable Year | 08/28/2026 |
| 202635006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/28/2026 |
| 202635005 | 1361.00-00 | Definitions | 08/28/2026 |
| 202635005 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 08/28/2026 |
| 202635005 | 1361.03-02 | Qualified Subchapter S Trusts | 08/28/2026 |
| 202635005 | 1361.03-03 | Electing Small Business Trusts | 08/28/2026 |
| 202635005 | 1362.00-00 | Election by Small Business Corporation | 08/28/2026 |
| 202635005 | 1362.02-00 | Termination of Election | 08/28/2026 |
| 202635005 | 1362.04-00 | Inadvertent Terminations | 08/28/2026 |
| 202635004 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 08/28/2026 |
| 202635004 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 08/28/2026 |
| 202635004 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 08/28/2026 |
| 202635003 | 42.00-00 | Low-Income Housing Credit | 08/28/2026 |
| 202635003 | 9100.01-00 | Section 42; Low-Income Housing Credit | 08/28/2026 |
| 202635002 | 168.00-00 | Modified Accelerated Cost Recovery System | 08/28/2026 |
| 202635002 | 446.04-17 | Change in Method of Accounting for Depreciation | 08/28/2026 |
