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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 73626 - 73650 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202417026 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 04/26/2024 |
| 202417027 | 4945.04-04 | Grants to Individuals | 04/26/2024 |
| 202417028 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) ADMINISTRATION: Authority of officers of Internal Revenue | 04/26/2024 |
| 202418000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/03/2024 |
| 202418001 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 05/03/2024 |
| 202418002 | 7701.01-00 | Associations v. Corporations | 05/03/2024 |
| 202418002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/03/2024 |
| 202418003 | 1362.04-00 | Inadvertent Terminations | 05/03/2024 |
| 202418004 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/03/2024 |
| 202418004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2024 |
| 202418004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/03/2024 |
| 202418005 | 7701.00-00 | Definitions | 05/03/2024 |
| 202418005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2024 |
| 202418006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/03/2024 |
| 202418006 | 754.02-00 | Timeliness of Election | 05/03/2024 |
| 202418006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2024 |
| 202418006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/03/2024 |
| 202418007 | 168.00-00 | Modified Accelerated Cost Recovery System | 05/03/2024 |
| 202418007 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/03/2024 |
| 202418008 | 1361.00-00 | Definitions | 05/03/2024 |
| 202418008 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 05/03/2024 |
| 202418008 | 1361.03-02 | Qualified Subchapter S Trusts | 05/03/2024 |
| 202418008 | 1362.00-00 | Election by Small Business Corporation | 05/03/2024 |
| 202418008 | 1362.02-00 | Termination of Election | 05/03/2024 |
| 202418008 | 1362.04-00 | Inadvertent Terminations | 05/03/2024 |
