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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전시 51 - 75 of 76413
도움말 찾기| 숫자 | UILC | 주제 | 출시일 |
|---|---|---|---|
| 202540008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/03/2025 |
| 202540007 | 42.00-00 | Low-Income Housing Credit | 10/03/2025 |
| 202540007 | 9100.01-00 | Section 42; Low-Income Housing Credit | 10/03/2025 |
| 202540006 | 42.00-00 | Low-Income Housing Credit | 10/03/2025 |
| 202540006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2025 |
| 202540006 | 9100.01-00 | Section 42; Low-Income Housing Credit | 10/03/2025 |
| 202540005 | 7701.00-00 | Definitions | 10/03/2025 |
| 202540005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2025 |
| 202540005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/03/2025 |
| 202540004 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 10/03/2025 |
| 202540004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 10/03/2025 |
| 202540003 | 1361.00-00 | Definitions | 10/03/2025 |
| 202540003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/03/2025 |
| 202540003 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2025 |
| 202540002 | 856.00-00 | Definition of Real Estate Investment Trust | 10/03/2025 |
| 202540002 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2025 |
| 202540001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/03/2025 |
| 202540001 | 754.02-00 | Timeliness of Election | 10/03/2025 |
| 202540001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2025 |
| 202540001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 10/03/2025 |
| 202540000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/03/2025 |
| 202539018 | 4945.04-04 | Grants to Individuals | 09/26/2025 |
| 202539017 | 509.02-01 | Publicly Supported Organizations | 09/26/2025 |
| 202539016 | 0403.00-00 | Taxation of Employee Annuities (Taxable v. Not Taxable) | 09/26/2025 |
| 202539015 | 4942.03-07 | Set-Asides | 09/26/2025 |
