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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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Отображаются 76 - 100 of 76413
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202539014 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 09/26/2025 |
| 202539014 | 501.36-00 | Business Activities | 09/26/2025 |
| 202539013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/26/2025 |
| 202539013 | 501.03-30 | Organizational and Operational Tests | 09/26/2025 |
| 202539013 | 501.33-00 | Private v. Public Interest Served | 09/26/2025 |
| 202539012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/26/2025 |
| 202539012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/26/2025 |
| 202539012 | 501.03-30 | Organizational and Operational Tests | 09/26/2025 |
| 202539012 | 501.35-00 | "Exclusively" Test | 09/26/2025 |
| 202539011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/26/2025 |
| 202539011 | 501.03-30 | Organizational and Operational Tests | 09/26/2025 |
| 202539010 | 42.00-00 | Low-Income Housing Credit | 09/26/2025 |
| 202539010 | 9100.01-00 | Section 42; Low-Income Housing Credit | 09/26/2025 |
| 202539009 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 09/26/2025 |
| 202539009 | 1362.04-00 | Inadvertent Terminations | 09/26/2025 |
| 202539008 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 09/26/2025 |
| 202539008 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 09/26/2025 |
| 202539007 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 09/26/2025 |
| 202539007 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 09/26/2025 |
| 202539006 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 09/26/2025 |
| 202539006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 09/26/2025 |
| 202539005 | 7701.00-00 | Definitions | 09/26/2025 |
| 202539005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/26/2025 |
| 202539005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/26/2025 |
| 202539004 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 09/26/2025 |
