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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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Showing 6101 - 6125 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202231005 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 08/05/2022 |
| 202231005 | 507.00-00 | Termination of Private Foundation Status | 08/05/2022 |
| 202231004 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/05/2022 |
| 202231004 | 355.01-00 | Spin-Off | 08/05/2022 |
| 202231004 | 355.01-01 | Split-Off | 08/05/2022 |
| 202231004 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 08/05/2022 |
| 202231004 | 361.02-00 | Distributions | 08/05/2022 |
| 202231004 | 361.02-02 | Certain Transfers to Creditors | 08/05/2022 |
| 202231004 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 08/05/2022 |
| 202231004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/05/2022 |
| 202231003 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 08/05/2022 |
| 202231003 | 263.15-03 | Allocation of Success-Based Fees | 08/05/2022 |
| 202231003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/05/2022 |
| 202231002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/05/2022 |
| 202231002 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/05/2022 |
| 202231001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/05/2022 |
| 202231001 | 9100.10-00 | Section 446 | 08/05/2022 |
| 202231001 | 9100.10-01 | Accounting Methods | 08/05/2022 |
| 202231000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/05/2022 |
| 202230018 | 4945.04-04 | Grants to Individuals | 07/29/2022 |
| 202230017 | 4945.04-04 | Grants to Individuals | 07/29/2022 |
| 202230016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/29/2022 |
| 202230015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/29/2022 |
| 202230014 | 501.07-00 | Social Clubs | 07/29/2022 |
| 202230013 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 07/29/2022 |
