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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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Showing 2851 - 2875 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202416010 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2024 |
| 202416010 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/19/2024 |
| 202416009 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 04/19/2024 |
| 202416008 | 7701.00-00 | Definitions | 04/19/2024 |
| 202416008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2024 |
| 202416008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/19/2024 |
| 202416007 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 04/19/2024 |
| 202416007 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2024 |
| 202416006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/19/2024 |
| 202416006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2024 |
| 202416006 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/19/2024 |
| 202416005 | 1362.00-00 | Election by Small Business Corporation | 04/19/2024 |
| 202416005 | 1362.02-00 | Termination of Election | 04/19/2024 |
| 202416005 | 1362.04-00 | Inadvertent Terminations | 04/19/2024 |
| 202416004 | 1362.04-00 | Inadvertent Terminations | 04/19/2024 |
| 202416003 | 7701.00-00 | Definitions | 04/19/2024 |
| 202416003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/19/2024 |
| 202416002 | 130.00-00 | Certain Personal Injury Liability Assignments | 04/19/2024 |
| 202416002 | 130.01-00 | Qualified Funding Asset | 04/19/2024 |
| 202416002 | 130.02-00 | Qualified Assignment | 04/19/2024 |
| 202416001 | 130.00-00 | Certain Personal Injury Liability Assignments | 04/19/2024 |
| 202416001 | 130.01-00 | Qualified Funding Asset | 04/19/2024 |
| 202416001 | 130.02-00 | Qualified Assignment | 04/19/2024 |
| 202416000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/19/2024 |
| 202415005 | 4945.04-04 | Grants to Individuals | 04/12/2024 |
