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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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Afiche 1651 - 1675 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202449001 | 1362.00-00 | Election by Small Business Corporation | 12/06/2024 |
| 202449001 | 1362.04-00 | Inadvertent Terminations | 12/06/2024 |
| 202449000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/06/2024 |
| 202448019 | 4945.04-04 | Grants to Individuals | 11/29/2024 |
| 202448018 | 4945.04-04 | Grants to Individuals | 11/29/2024 |
| 202448017 | 4945.04-04 | Grants to Individuals | 11/29/2024 |
| 202448016 | 501.03-04 | Unincorporated Associations | 11/29/2024 |
| 202448016 | 501.03-30 | Organizational and Operational Tests | 11/29/2024 |
| 202448016 | 501.33-00 | Private v. Public Interest Served | 11/29/2024 |
| 202448015 | 501.36.01 | Section 501(c)(3) Organizations | 11/29/2024 |
| 202448015 | 501.13-00 | Cemetery Companies | 11/29/2024 |
| 202448014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/29/2024 |
| 202448013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/29/2024 |
| 202448013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/29/2024 |
| 202448013 | 501.03-05 | Corporations | 11/29/2024 |
| 202448012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/29/2024 |
| 202448012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/29/2024 |
| 202448012 | 501.33-00 | Private v. Public Interest Served | 11/29/2024 |
| 202448011 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/29/2024 |
| 202448011 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2024 |
| 202448010 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 11/29/2024 |
| 202448010 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 11/29/2024 |
| 202448010 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2024 |
| 202448010 | 9100.22-00 | Other | 11/29/2024 |
| 202448009 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/29/2024 |
