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 151 - 175 of 75133
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202502006 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/10/2025 |
| 202502001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2025 |
| 202502002 | 9416.01-00 | FDII: Deduction Eligible Income (DEI) | 01/10/2025 |
| 202502002 | 9416.02-00 | FDII: Foreign-Derived Ratio (FDR) - Foreign-Derived Deduction Eligible Income (FDDEI) | 01/10/2025 |
| 202502003 | 9100.22-00 | Other | 01/10/2025 |
| 202502003 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 01/10/2025 |
| 202502003 | 951A.02-00 | Net CFC Tested Income | 01/10/2025 |
| 202502004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/10/2025 |
| 202502006 | 501.04-07 | Homeowners Association | 01/10/2025 |
| 202502007 | 0431.00-00 | Minimum Funding Standards for Multiemployer Plans | 01/10/2025 |
| 202501000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/03/2025 |
| 202501001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/03/2025 |
| 202501002 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 01/03/2025 |
| 202501003 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 01/03/2025 |
| 202501004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/03/2025 |
| 202501005 | 1362.01-02 | Election After Termination | 01/03/2025 |
| 202501006 | 1362.01-02 | Election After Termination | 01/03/2025 |
| 202501007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/03/2025 |
| 202501008 | 245A.00-00 | Dividend Received Deduction | 01/03/2025 |
| 202501009 | 6223B.00-00 | Designation of Partnership Representative | 01/03/2025 |
| 202501010 | 165.06-00 | Worthless Securities | 01/03/2025 |
| 202501011 | 7701.21-11 | Lawful Permanent Resident (Green Card Test) | 01/03/2025 |
| 202501012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/03/2025 |
| 202501013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/03/2025 |
| 202501014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/03/2025 |
