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.
Afiche 376 - 400 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202547004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 11/21/2025 |
| 202547003 | 2032.00-00 | Alternate Valuation | 11/21/2025 |
| 202547003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2025 |
| 202547002 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 11/21/2025 |
| 202547001 | 168.00-00 | Modified Accelerated Cost Recovery System | 11/21/2025 |
| 202547001 | 7701.00-00 | Definitions | 11/21/2025 |
| 202547001 | 9100.04-00 | Section 168; MACRS | 11/21/2025 |
| 202547001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/21/2025 |
| 202547000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/21/2025 |
| 202540029 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 10/03/2025 |
| 202540028 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 10/03/2025 |
| 202540027 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 10/03/2025 |
| 202540026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540025 | 501.03-30 | Organizational and Operational Tests | 10/03/2025 |
| 202540025 | 501.33-00 | Private v. Public Interest Served | 10/03/2025 |
| 202540024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540024 | 501.03-30 | Organizational and Operational Tests | 10/03/2025 |
| 202540024 | 501.33-00 | Private v. Public Interest Served | 10/03/2025 |
| 202540023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540023 | 501.03-30 | Organizational and Operational Tests | 10/03/2025 |
| 202540022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540022 | 501.03-05 | Corporations | 10/03/2025 |
| 202540021 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 10/03/2025 |
| 202540021 | 501.06-01 | Performance of Particular Services for Members | 10/03/2025 |
| 202540020 | 501.07-00 | Social Clubs | 10/03/2025 |
