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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Afiche 26 - 50 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202552028 | 4942.03-07 | Set-Asides | 12/26/2025 |
| 202552027 | 4942.03-07 | Set-Asides | 12/26/2025 |
| 202552026 | 6033.01-00 | Exempt v. Non Exempt From Filing | 12/26/2025 |
| 202552025 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 12/26/2025 |
| 202552024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/26/2025 |
| 202552024 | 501.03-30 | Organizational and Operational Tests | 12/26/2025 |
| 202552023 | 42.00-00 | Low-Income Housing Credit | 12/26/2025 |
| 202552023 | 9100.01-00 | Section 42; Low-Income Housing Credit | 12/26/2025 |
| 202552022 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552021 | 7701.00-00 | Definitions | 12/26/2025 |
| 202552021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552020 | 1362.00-00 | Election by Small Business Corporation | 12/26/2025 |
| 202552020 | 1362.04-00 | Inadvertent Terminations | 12/26/2025 |
| 202552019 | 1362.01-03 | Late Elections | 12/26/2025 |
| 202552019 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552018 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/26/2025 |
| 202552018 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552017 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552016 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552016 | 9100.22-00 | Other | 12/26/2025 |
| 202552016 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 12/26/2025 |
| 202552016 | 951A.02-00 | Net CFC Tested Income | 12/26/2025 |
| 202552015 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552015 | 992.02-00 | Election | 12/26/2025 |
