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.
- Enter a term in the Find box.
- Click the Search button.
Showing 126 - 150 of 75133
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202503009 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 01/17/2025 |
| 202503010 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 01/17/2025 |
| 202503011 | 1400Z.01-00 | Designation of Opportunity Zones | 01/17/2025 |
| 202503012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/17/2025 |
| 202503013 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/17/2025 |
| 202503014 | 9100.10-01 | Accounting Methods | 01/17/2025 |
| 202503015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/17/2025 |
| 202503001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/17/2025 |
| 202503002 | 165.00-00 | Deductions For Losses | 01/17/2025 |
| 202503002 | 246.05-04 | Substantially Similar or Related Property | 01/17/2025 |
| 202503002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 01/17/2025 |
| 202503003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/17/2025 |
| 202503006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |
| 202503007 | 2652.00-00 | Other Definitions | 01/17/2025 |
| 202503007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |
| 202503008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/17/2025 |
| 202503010 | 9100.22-00 | Other | 01/17/2025 |
| 202503012 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/17/2025 |
| 202503013 | 9100.22-00 | Other | 01/17/2025 |
| 202502007 | 0431.00-00 | Minimum Funding Standards for Multiemployer Plans | 01/10/2025 |
| 202502000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/10/2025 |
| 202502001 | 263.15-03 | Allocation of Success-Based Fees | 01/10/2025 |
| 202502002 | 9416.00-00 | IRC 250 Deduction: Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) | 01/10/2025 |
| 202502003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2025 |
| 202502004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/10/2025 |
