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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 3651 - 3675 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202402011 | 508.00-00 | Special Rules With Respect to Section 501 (c)(3) Organizations | 01/12/2024 |
| 202402010 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 01/12/2024 |
| 202402010 | 6103.05-12 | Disclosure of Return Information | 01/12/2024 |
| 202402010 | 6103.08-00 | Disclosure to Federal Employees for Tax Administration Purposes | 01/12/2024 |
| 202402010 | 6103.08-04 | Disclosure in Judicial or Administrative Tax Administration Proceedings | 01/12/2024 |
| 202402009 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/12/2024 |
| 202402009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2024 |
| 202402008 | 7701.03-00 | Association v. Trust | 01/12/2024 |
| 202402008 | 7701.03-06 | Liquidating Trusts | 01/12/2024 |
| 202402007 | 83.02-04 | Revocability of Election | 01/12/2024 |
| 202402006 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 01/12/2024 |
| 202402006 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/12/2024 |
| 202402006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2024 |
| 202402006 | 9100.22-00 | Other | 01/12/2024 |
| 202402005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/12/2024 |
| 202402004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/12/2024 |
| 202402004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2024 |
| 202402003 | 168.24-01 | Normalization Rules | 01/12/2024 |
| 202402002 | 856.00-00 | Definition of Real Estate Investment Trust | 01/12/2024 |
| 202402001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/12/2024 |
| 202402001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/12/2024 |
| 202402000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/12/2024 |
| 202401019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/05/2024 |
| 202401018 | 501.07-05 | Business with Nonmembers | 01/05/2024 |
| 202401017 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/05/2024 |
