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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 73601 - 73625 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202417008 | 1504.00-00 | Definitions | 04/26/2024 |
| 202417008 | 1504.02-00 | Includible Corporation v. Not an Includible Corporation | 04/26/2024 |
| 202417009 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 04/26/2024 |
| 202417009 | 457.09-00 | Special Rules | 04/26/2024 |
| 202417009 | 457.09-08 | Length of Service Award Plans | 04/26/2024 |
| 202417010 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 04/26/2024 |
| 202417011 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/26/2024 |
| 202417012 | 2010.04-00 | Portability Election under section 2010(c)(5)(A) | 04/26/2024 |
| 202417012 | 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 |
| 202417013 | 6231B.00-00 | Notice of Proceedings and Adjustments | 04/26/2024 |
| 202417014 | 6225B.01-00 | Determination of Imputed Underpayments - BBA | 04/26/2024 |
| 202417014 | 6231B.00-00 | Notice of Proceedings and Adjustments | 04/26/2024 |
| 202417015 | 7453.05-00 | Filing of All Documents | 04/26/2024 |
| 202417016 | 6103.08-01 | Disclosure within the Department of Treasury | 04/26/2024 |
| 202417017 | 6232.00-00 R 1988 | Extension of Subchapter To Windfall Profits Tax (Repealed) | 04/26/2024 |
| 202417018 | 6232.00-00 R 1988 | Extension of Subchapter To Windfall Profits Tax (Repealed) | 04/26/2024 |
| 202417019 | 6103.02-02 | Return Information | 04/26/2024 |
| 202417020 | 6223B.00-00 | Designation of Partnership Representative | 04/26/2024 |
| 202417020 | 6231B.00-00 | Notice of Proceedings and Adjustments | 04/26/2024 |
| 202417021 | 461.01-00 | Accrual Method | 04/26/2024 |
| 202417021 | 461.06-01 | Accrual Basis | 04/26/2024 |
| 202417022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/26/2024 |
| 202417023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/26/2024 |
| 202417024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/26/2024 |
| 202417025 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 04/26/2024 |
