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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 6451 - 6475 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202227006 | 482.11-13 | Cost Sharing Arrangements: Stock Based Compensation (Stock Options) | 07/08/2022 |
| 202227005 | 408.03-00 | Rollover Contributions | 07/08/2022 |
| 202227004 | 832.00-00 | Insurance Company Taxable Income | 07/08/2022 |
| 202227004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/08/2022 |
| 202227003 | 9100.12-00 | Section 663; Special Rules Applicable to Sections 661 and 662 | 07/08/2022 |
| 202227003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/08/2022 |
| 202227002 | 168.24-01 | Normalization Rules | 07/08/2022 |
| 202227001 | 1362.00-00 | Election by Small Business Corporation | 07/08/2022 |
| 202227001 | 1362.02-00 | Termination of Election | 07/08/2022 |
| 202227001 | 1362.04-00 | Inadvertent Terminations | 07/08/2022 |
| 202227001 | 1361.05-00 | Qualified Subchapter Section Subsidiary | 07/08/2022 |
| 202227000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/08/2022 |
| 202226019 | 501.07-00 | Social Clubs ADMINISTRATION: Authority of officers of Internal Revenue | 07/01/2022 |
| 202226018 | 501.35-00 | "Exclusively" Test | 07/01/2022 |
| 202226018 | 501.03-30 | Organizational and Operational Tests | 07/01/2022 |
| 202226017 | 501.25-00 | Section 501(c)(25) Organizations | 07/01/2022 |
| 202226016 | 501.07-03 | Leases or Sales of Club Property | 07/01/2022 |
| 202226015 | 501.07-00 | Social Clubs | 07/01/2022 |
| 202226014 | 501.04-06 | Community | 07/01/2022 |
| 202226014 | 501.04-07 | Homeowners Association | 07/01/2022 |
| 202226013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/01/2022 |
| 202226012 | 501.07-00 | Social Clubs | 07/01/2022 |
| 202226011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/01/2022 |
| 202226010 | 6323.05-00 | Validity Against Judgment Creditors (See 6321.03-16) | 07/01/2022 |
| 202226010 | 6321.01-18 | Future Interest or Rights | 07/01/2022 |
