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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202535007 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 08/29/2025 |
| 202535007 | 361.02-02 | Certain Transfers to Creditors | 08/29/2025 |
| 202535006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/29/2025 |
| 202535006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/29/2025 |
| 202535006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/29/2025 |
| 202535005 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 08/29/2025 |
| 202535005 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 08/29/2025 |
| 202535005 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 08/29/2025 |
| 202535005 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 08/29/2025 |
| 202535005 | 507.00-00 | Termination of Private Foundation Status | 08/29/2025 |
| 202535004 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 08/29/2025 |
| 202535003 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 08/29/2025 |
| 202535003 | 4980.02-00 | Exceptions | 08/29/2025 |
| 202535002 | 199A.00-00 | Deduction for Qualified Business Income of Pass-Thru Entities | 08/29/2025 |
| 202535002 | 199A.03-03 | Aggregation | 08/29/2025 |
| 202535002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/29/2025 |
| 202535001 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 08/29/2025 |
| 202535000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/29/2025 |
| 202534012 | 4945.04-04 | Grants to Individuals | 08/22/2025 |
| 202534011 | 501.03-30 | Organizational and Operational Tests | 08/22/2025 |
| 202534011 | 501.03-33 | Lessening the Burdens of Government | 08/22/2025 |
| 202534011 | 501.33-00 | Private v. Public Interest Served | 08/22/2025 |
| 202534011 | 501.36-00 | Business Activities | 08/22/2025 |
| 202534010 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/22/2025 |
| 202534010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/22/2025 |
