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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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Afiche 1451 - 1475 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202501010 | 165.06-00 | Worthless Securities | 01/03/2025 |
| 202501010 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 01/03/2025 |
| 202501009 | 6223B.00-00 | Designation of Partnership Representative | 01/03/2025 |
| 202501009 | 6231B.00-00 | Notice of Proceedings and Adjustments | 01/03/2025 |
| 202501008 | 245A.00-00 | Dividend Received Deduction | 01/03/2025 |
| 202501008 | 269.00-00 | Acquisitions Made to Evade or Avoid Income Tax | 01/03/2025 |
| 202501008 | 269.01-00 | Principal Purpose Text | 01/03/2025 |
| 202501008 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 01/03/2025 |
| 202501008 | 954.02-02 | Exclusion of Certain Dividends, Interest, Rents and Royalties from Related Persons | 01/03/2025 |
| 202501007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 01/03/2025 |
| 202501007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2025 |
| 202501006 | 1362.01-02 | Election After Termination | 01/03/2025 |
| 202501005 | 1362.01-02 | Election After Termination | 01/03/2025 |
| 202501004 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 01/03/2025 |
| 202501004 | 2642.00-00 | Inclusion Ratio | 01/03/2025 |
| 202501004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2025 |
| 202501003 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 01/03/2025 |
| 202501002 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 01/03/2025 |
| 202501001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/03/2025 |
| 202501001 | 754.02-00 | Timeliness of Election | 01/03/2025 |
| 202501001 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/03/2025 |
| 202501001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/03/2025 |
| 202501000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/03/2025 |
| 202452018 | 4945.04-04 | Grants to Individuals | 12/27/2024 |
| 202452017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/27/2024 |
