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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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Showing 73576 - 73600 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202416015 | 501.33-00 | Private v. Public Interest Served | 04/16/2024 |
| 202416016 | 4945.04-04 | Grants to Individuals | 04/19/2024 |
| 202416017 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 04/19/2024 |
| 202416018 | 4942.03-07 | Set-Asides | 04/19/2024 |
| 202416019 | 4945.04-04 | Grants to Individuals | 04/19/2024 |
| 202417000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/26/2024 |
| 202417001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/26/2024 |
| 202417001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2024 |
| 202417002 | 168.24-01 | Normalization Rules | 04/26/2024 |
| 202417003 | 7701.00-00 | Definitions | 04/26/2024 |
| 202417003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2024 |
| 202417003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/26/2024 |
| 202417004 | 7701.00-00 | Definitions | 04/26/2024 |
| 202417004 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2024 |
| 202417004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/26/2024 |
| 202417005 | 7701.00-00 | Definitions | 04/26/2024 |
| 202417005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2024 |
| 202417005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/26/2024 |
| 202417006 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 04/26/2024 |
| 202417006 | 101.01-00 | Life Insurance Proceeds Payable by Reason of Death | 04/26/2024 |
| 202417006 | 101.01-02 | Transfer for Consideration | 04/26/2024 |
| 202417006 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/26/2024 |
| 202417006 | 1502.13-00 | Intercompany Transactions | 04/26/2024 |
| 202417007 | 2010.04-00 | Portability Election under section 2010(c)(5)(A) | 04/26/2024 |
| 202417007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/26/2024 |
