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 101 - 125 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202551043 | 501.03-30 | Organizational and Operational Tests | 12/19/2025 |
| 202551042 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/19/2025 |
| 202551042 | 501.03-05 | Corporations | 12/19/2025 |
| 202551041 | 856.00-00 | Definition of Real Estate Investment Trust | 12/19/2025 |
| 202551040 | 856.00-00 | Definition of Real Estate Investment Trust | 12/19/2025 |
| 202551040 | 856.01-00 | Income Requirements | 12/19/2025 |
| 202551039 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/19/2025 |
| 202551038 | 1295.00-00 | Qualified Electing Fund | 12/19/2025 |
| 202551038 | 1295.02-00 | Time For Making Election | 12/19/2025 |
| 202551037 | 856.00-00 | Definition of Real Estate Investment Trust | 12/19/2025 |
| 202551037 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2025 |
| 202551036 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2025 |
| 202551036 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/19/2025 |
| 202551035 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/19/2025 |
| 202551035 | 9100.22-00 | Other | 12/19/2025 |
| 202551034 | 1362.04-00 | Inadvertent Terminations | 12/19/2025 |
| 202551033 | 1362.00-00 | Election by Small Business Corporation | 12/19/2025 |
| 202551033 | 1362.02-00 | Termination of Election | 12/19/2025 |
| 202551033 | 1362.04-00 | Inadvertent Terminations | 12/19/2025 |
| 202551032 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 12/19/2025 |
| 202551032 | 401.27-00 | Medical, Etc. Benefits | 12/19/2025 |
| 202551031 | 468A.00-00 | Special Rules for Decommissioning Cost | 12/19/2025 |
| 202551031 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2025 |
| 202551030 | 468A.00-00 | Special Rules for Decommissioning Cost | 12/19/2025 |
| 202551030 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2025 |
