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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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Afiche 76 - 100 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202552005 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/26/2025 |
| 202552005 | 1362.00-00 | Election by Small Business Corporation | 12/26/2025 |
| 202552004 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/26/2025 |
| 202552004 | 754.02-00 | Timeliness of Election | 12/26/2025 |
| 202552004 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/26/2025 |
| 202552003 | 7701.00-00 | Definitions | 12/26/2025 |
| 202552003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/26/2025 |
| 202552002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/26/2025 |
| 202552002 | 754.02-00 | Timeliness of Election | 12/26/2025 |
| 202552002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/26/2025 |
| 202552002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/26/2025 |
| 202552001 | 115.00-00 | Income of States, Municipalities, etc. | 12/26/2025 |
| 202552001 | 115.03-00 | Essential Governmental Function | 12/26/2025 |
| 202552001 | 115.06-00 | Income Accruing to the State | 12/26/2025 |
| 202552000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/26/2025 |
| 202551050 | 4945.04-04 | Grants to Individuals | 12/19/2025 |
| 202551049 | 6033.01-00 | Exempt v. Non Exempt From Filing | 12/19/2025 |
| 202551048 | 6033.01-00 | Exempt v. Non Exempt From Filing | 12/19/2025 |
| 202551047 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/19/2025 |
| 202551047 | 501.04-07 | Homeowners Association | 12/19/2025 |
| 202551046 | 6033.01-00 | Exempt v. Non Exempt From Filing | 12/19/2025 |
| 202551045 | 6033.01-00 | Exempt v. Non Exempt From Filing | 12/19/2025 |
| 202551044 | 4945.04-04 | Grants to Individuals | 12/19/2025 |
| 202551043 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/19/2025 |
