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 5101 - 5125 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202315001 | 1362.02-00 | Termination of Election | 04/14/2023 |
| 202315001 | 1362.04-00 | Inadvertent Terminations | 04/14/2023 |
| 202315000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/14/2023 |
| 202314016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/07/2023 |
| 202314016 | 501.03-05 | Corporations | 04/07/2023 |
| 202314016 | 501.03-30 | Organizational and Operational Tests | 04/07/2023 |
| 202314015 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/07/2023 |
| 202314015 | 9100.09-00 | Section 442; Accounting Periods | 04/07/2023 |
| 202314014 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 04/07/2023 |
| 202314014 | 9100.22-00 | Other | 04/07/2023 |
| 202314013 | 992.02-00 | Election | 04/07/2023 |
| 202314012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/07/2023 |
| 202314012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/07/2023 |
| 202314011 | 7701.00-00 | Definitions | 04/07/2023 |
| 202314011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/07/2023 |
| 202314010 | 856.00-00 | Definition of Real Estate Investment Trust | 04/07/2023 |
| 202314010 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/07/2023 |
| 202314009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/07/2023 |
| 202314009 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/07/2023 |
| 202314009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/07/2023 |
| 202314008 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/07/2023 |
| 202314007 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/07/2023 |
| 202314006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/07/2023 |
| 202314005 | 7701.00-00 | Definitions | 04/07/2023 |
| 202314005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/07/2023 |
