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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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Mostrando 1151 - 1175 of 76413
Buscar ayuda| Número | UILC | Asunto | Fecha de publicación |
|---|---|---|---|
| 202510011 | 856.04-00 | Rents From Real Property | 03/07/2025 |
| 202510011 | 856.05-00 | Interest | 03/07/2025 |
| 202510010 | 7701.00-00 | Definitions | 03/07/2025 |
| 202510010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/07/2025 |
| 202510009 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/07/2025 |
| 202510009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/07/2025 |
| 202510009 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/07/2025 |
| 202510008 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 03/07/2025 |
| 202510008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/07/2025 |
| 202510008 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/07/2025 |
| 202510007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/07/2025 |
| 202510007 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/07/2025 |
| 202510007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 03/07/2025 |
| 202510006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/07/2025 |
| 202510005 | 7701.03-00 | Association v. Trust | 03/07/2025 |
| 202510005 | 7701.03-06 | Liquidating Trusts | 03/07/2025 |
| 202510004 | 1362.04-00 | Inadvertent Terminations | 03/07/2025 |
| 202510003 | 1362.04-00 | Inadvertent Terminations | 03/07/2025 |
| 202510002 | 1362.04-00 | Inadvertent Terminations | 03/07/2025 |
| 202510001 | 1362.04-00 | Inadvertent Terminations | 03/07/2025 |
| 202510000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/07/2025 |
| 202509016 | 4945.04-04 | Grants to Individuals | 02/28/2025 |
| 202509015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/28/2025 |
| 202509014 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 02/28/2025 |
| 202509014 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 02/28/2025 |
