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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Mostrando 1 - 25 of 75862
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202528013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/11/2025 |
| 202528012 | 1295.00-00 | Qualified Electing Fund | 07/11/2025 |
| 202528012 | 1295.02-00 | Time For Making Election | 07/11/2025 |
| 202528011 | 9100.04-00 | Section 168; MACRS | 07/11/2025 |
| 202528010 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 07/11/2025 |
| 202528010 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 07/11/2025 |
| 202528009 | 7701.00-00 | Definitions | 07/11/2025 |
| 202528009 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/11/2025 |
| 202528009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/11/2025 |
| 202528008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 07/11/2025 |
| 202528008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/11/2025 |
| 202528007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 07/11/2025 |
| 202528007 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/11/2025 |
| 202528006 | 2601.00-00 | Tax On Generation Skipping Transfers | 07/11/2025 |
| 202528005 | 7701.00-00 | Definitions | 07/11/2025 |
| 202528005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/11/2025 |
| 202528004 | 7701.00-00 | Definitions | 07/11/2025 |
| 202528004 | 7701.01-00 | Associations v. Corporations | 07/11/2025 |
| 202528004 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/11/2025 |
| 202528004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/11/2025 |
| 202528003 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 07/11/2025 |
| 202528003 | 401.27-00 | Medical, Etc. Benefits | 07/11/2025 |
| 202528003 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 07/11/2025 |
| 202528002 | 468A.01-00 | In General | 07/11/2025 |
| 202528001 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 07/11/2025 |
