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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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顯示 1 - 25 of 77330
尋求幫助| 編號 | UILC | 主題 | 發布日期 |
|---|---|---|---|
| 202616008 | 4945.04-04 | Grants to Individuals | 04/17/2026 |
| 202616007 | 4945.04-04 | Grants to Individuals | 04/17/2026 |
| 202616006 | 6033.01-00 | Exempt v. Non Exempt From Filing | 04/17/2026 |
| 202616005 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 04/17/2026 |
| 202616005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 04/17/2026 |
| 202616004 | 355.01-00 | Spin-Off | 04/17/2026 |
| 202616004 | 355.01-01 | Split-Off | 04/17/2026 |
| 202616004 | 355.10-00 | Gain Recognition on Distributions Pursuant to Acquisitions of Greater than 50% of Distributing or Controlled | 04/17/2026 |
| 202616004 | 361.02-00 | Distributions | 04/17/2026 |
| 202616004 | 361.02-02 | Certain Transfers to Creditors | 04/17/2026 |
| 202616003 | 7701.00-00 | Definitions | 04/17/2026 |
| 202616003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2026 |
| 202616003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/17/2026 |
| 202616002 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 04/17/2026 |
| 202616002 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 04/17/2026 |
| 202616002 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2026 |
| 202616001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/17/2026 |
| 202616001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/17/2026 |
| 202616000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/17/2026 |
| 202614040 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 04/03/2026 |
| 202614039 | 0430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 04/03/2026 |
| 202614038 | 4945.04-04 | Grants to Individuals | 04/03/2026 |
| 202614037 | 4945.04-04 | Grants to Individuals | 04/03/2026 |
| 202614036 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/03/2026 |
| 202614036 | 501.33-00 | Private v. Public Interest Served | 04/03/2026 |
