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 such items cannot be used or cited as precedent.
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?? 51 - 75 of 75786
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 202525009 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 06/20/2025 |
| 202525009 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/20/2025 |
| 202525009 | 9100.22-00 | Other | 06/20/2025 |
| 202525008 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 06/20/2025 |
| 202525008 | 402.08-00 | Rollover Contributions | 06/20/2025 |
| 202525008 | 402.08-05 | By a Surviving Spouse | 06/20/2025 |
| 202525007 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 06/20/2025 |
| 202525007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 06/20/2025 |
| 202525006 | 7701.00-00 | Definitions | 06/20/2025 |
| 202525006 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/20/2025 |
| 202525006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/20/2025 |
| 202525005 | 168.00-00 | Modified Accelerated Cost Recovery System | 06/20/2025 |
| 202525005 | 7701.00-00 | Definitions | 06/20/2025 |
| 202525005 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/20/2025 |
| 202525005 | 9100.04-00 | Section 168; MACRS | 06/20/2025 |
| 202525005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/20/2025 |
| 202525004 | 7701.00-00 | Definitions | 06/20/2025 |
| 202525004 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/20/2025 |
| 202525004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/20/2025 |
| 202525003 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/20/2025 |
| 202525003 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/20/2025 |
| 202525002 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 06/20/2025 |
| 202525002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 06/20/2025 |
| 202525001 | 42.00-00 | Low-Income Housing Credit | 06/20/2025 |
| 202525001 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/20/2025 |