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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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寻求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202515016 | 501.03-30 | Organizational and Operational Tests | 04/11/2025 |
| 202515015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/11/2025 |
| 202515015 | 501.03-30 | Organizational and Operational Tests | 04/11/2025 |
| 202515015 | 501.33-00 | Private v. Public Interest Served | 04/11/2025 |
| 202515014 | 3401.01-00 | Wages Subject to Withholding | 04/11/2025 |
| 202515014 | 4960.00-00 | Tax on Excess Tax-Exempt Organization Executive Compensation | 04/11/2025 |
| 202515013 | 9560.12-00 | Section 6662(H) Gross Valuation Misstatement | 04/11/2025 |
| 202515012 | 401.27-00 | Medical, Etc. Benefits | 04/11/2025 |
| 202515011 | 168.00-00 | Modified Accelerated Cost Recovery System | 04/11/2025 |
| 202515011 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2025 |
| 202515011 | 9100.04-00 | Section 168; MACRS | 04/11/2025 |
| 202515010 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2025 |
| 202515010 | 992.02-00 | Election | 04/11/2025 |
| 202515009 | 9100.22-00 | Other | 04/11/2025 |
| 202515009 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 04/11/2025 |
| 202515008 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/11/2025 |
| 202515008 | 1502.36-00 | Unified Loss Rules | 04/11/2025 |
| 202515008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2025 |
| 202515008 | 9100.22-00 | Other | 04/11/2025 |
| 202515007 | 108.00-00 | Income From Discharge of Indebtedness | 04/11/2025 |
| 202515007 | 331.04-00 | Year Liquidation Occurs | 04/11/2025 |
| 202515007 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 04/11/2025 |
| 202515007 | 61.22-00 | Discharge of Indebtedness | 04/11/2025 |
| 202515006 | 1362.04-00 | Inadvertent Terminations | 04/11/2025 |
| 202515005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/11/2025 |
