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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 2001 - 2025 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202443020 | 501.03-30 | Organizational and Operational Tests | 10/25/2024 |
| 202443019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2024 |
| 202443018 | 501.05-01 | Agriculture and Horticulture Organizations | 10/25/2024 |
| 202443017 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 10/25/2024 |
| 202443017 | 401.27-00 | Medical, Etc. Benefits | 10/25/2024 |
| 202443016 | 1362.04-00 | Inadvertent Terminations | 10/25/2024 |
| 202443015 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/25/2024 |
| 202443014 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2024 |
| 202443013 | 468A.04-02 | Revised Schedules | 10/25/2024 |
| 202443012 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 10/25/2024 |
| 202443011 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 10/25/2024 |
| 202443011 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 10/25/2024 |
| 202443010 | 168.00-00 | Modified Accelerated Cost Recovery System | 10/25/2024 |
| 202443010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2024 |
| 202443009 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 10/25/2024 |
| 202443009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 10/25/2024 |
| 202443008 | 115.00-00 | Income of States, Municipalities, etc. | 10/25/2024 |
| 202443007 | 115.00-00 | Income of States, Municipalities, etc. | 10/25/2024 |
| 202443006 | 7701.00-00 | Definitions | 10/25/2024 |
| 202443006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2024 |
| 202443006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/25/2024 |
| 202443005 | 7701.00-00 | Definitions | 10/25/2024 |
| 202443005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2024 |
| 202443005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/25/2024 |
| 202443004 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 10/25/2024 |
