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 1826 - 1850 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202501015 | 501.05-00 | Labor Organizations | 01/03/2025 |
| 202501014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/03/2025 |
| 202501013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/03/2025 |
| 202501013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/03/2025 |
| 202501013 | 501.03-30 | Organizational and Operational Tests | 01/03/2025 |
| 202501012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/03/2025 |
| 202501011 | 7701.21-11 | Lawful Permanent Resident (Green Card Test) | 01/03/2025 |
| 202501011 | 7701.21-17 | Coordination with Section 877 | 01/03/2025 |
| 202501011 | 7701.21-20 | Coordination with Income Tax Treaties | 01/03/2025 |
| 202501010 | 165.06-00 | Worthless Securities | 01/03/2025 |
| 202501010 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 01/03/2025 |
| 202501009 | 6223B.00-00 | Designation of Partnership Representative | 01/03/2025 |
| 202501009 | 6231B.00-00 | Notice of Proceedings and Adjustments | 01/03/2025 |
| 202501008 | 245A.00-00 | Dividend Received Deduction | 01/03/2025 |
| 202501008 | 269.00-00 | Acquisitions Made to Evade or Avoid Income Tax | 01/03/2025 |
| 202501008 | 269.01-00 | Principal Purpose Text | 01/03/2025 |
| 202501008 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 01/03/2025 |
| 202501008 | 954.02-02 | Exclusion of Certain Dividends, Interest, Rents and Royalties from Related Persons | 01/03/2025 |
| 202501007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/03/2025 |
| 202501007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2025 |
| 202501006 | 1362.01-02 | Election After Termination | 01/03/2025 |
| 202501005 | 1362.01-02 | Election After Termination | 01/03/2025 |
| 202501004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/03/2025 |
| 202501004 | 2642.00-00 | Inclusion Ratio | 01/03/2025 |
| 202501004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2025 |
