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. Enter a term in the Find box. Click the Search button. Showing 526 - 550 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202437004 1362.01-03 Late Elections 09/13/2024 202437004 9100.00-00 Extension of Time for Making Certain Elections 09/13/2024 202437003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/13/2024 202437003 9100.00-00 Extension of Time for Making Certain Elections 09/13/2024 202437002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 09/13/2024 202437002 9100.00-00 Extension of Time for Making Certain Elections 09/13/2024 202437001 115.00-00 Income of States, Municipalities, etc. 09/13/2024 202437000 6110.00-00 Index for Public Inspection of Written Determination 09/13/2024 202436021 4945.04-04 Grants to Individuals 09/06/2024 202436020 4945.04-04 Grants to Individuals 09/06/2024 202436019 4945.04-04 Grants to Individuals 09/06/2024 202436018 4945.04-04 Grants to Individuals 09/06/2024 202436017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/06/2024 202436016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/06/2024 202436015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/06/2024 202436014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/06/2024 202436013 501.32-00 Income Inures v. does Not Inure to Private Individual 09/06/2024 202436013 501.32-01 Distribution of Assets to Private Individuals 09/06/2024 202436013 501.35-00 "Exclusively" Test 09/06/2024 202436012 6221B.00-00 Tax Treatment Determined At Partnership Level-BBA 09/06/2024 202436012 6225B.01-00 Determination of Imputed Underpayments - BBA 09/06/2024 202436011 6231B.00-00 Notice of Proceedings and Adjustments 09/06/2024 202436010 245A.00-00 Dividend Received Deduction 09/06/2024 202436009 9416.00-00 IRC 250 Deduction: Foreign-Derived Intangible Income (FDII) and Global Intangible Low-Taxed Income (GILTI) 09/06/2024 202436009 9416.01-00 FDII: Deduction Eligible Income (DEI) 09/06/2024 Pagination First page « First Previous page Previous … Page 18 Page 19 Page 20 Page 21 Current page 22 Page 23 Page 24 Page 25 Page 26 … Next page Next Last page Last »
