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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 11426 - 11450 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201934005 | 9100.22-00 | Other | 08/23/2019 |
| 201934004 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 08/23/2019 |
| 201934004 | 4982.05-00 | Definitions and Special Rules | 08/23/2019 |
| 201934004 | 4982.06-00 | Election to Use Taxable Year | 08/23/2019 |
| 201934003 | 7701.00-00 | Definitions | 08/23/2019 |
| 201934003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/23/2019 |
| 201934002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/23/2019 |
| 201934002 | 754.02-00 | Timeliness of Election | 08/23/2019 |
| 201934002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/23/2019 |
| 201934002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 08/23/2019 |
| 201934001 | 1361.03-03 | Electing Small Business Trusts | 08/23/2019 |
| 201934001 | 1362.04-00 | Inadvertent Terminations | 08/23/2019 |
| 201934000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/23/2019 |
| 201933021 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/16/2019 |
| 201933021 | 501.06-01 | Performance of Particular Services for Members | 08/16/2019 |
| 201933020 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/16/2019 |
| 201933020 | 501.03-30 | Organizational and Operational Tests | 08/16/2019 |
| 201933019 | 501.33-00 | Private v. Public Interest Served | 08/16/2019 |
| 201933019 | 501.35-00 | "Exclusively" Test | 08/16/2019 |
| 201933019 | 501.03-30 | Organizational and Operational Tests | 08/16/2019 |
| 201933019 | 501.03-31 | Limitation of Beneficiaries | 08/16/2019 |
| 201933019 | 508.04-00 | Governing Instruments | 08/16/2019 |
| 201933018 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/16/2019 |
| 201933018 | 501.06-01 | Performance of Particular Services for Members | 08/16/2019 |
| 201933017 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/16/2019 |
