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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 5526 - 5550 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202246003 | 7701.00-00 | Definitions | 11/18/2022 |
| 202246003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/18/2022 |
| 202246003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/18/2022 |
| 202246002 | 7701.00-00 | Definitions | 11/18/2022 |
| 202246002 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/18/2022 |
| 202246002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/18/2022 |
| 202246001 | 1362.01-00 | Eligible v. Ineligible | 11/18/2022 |
| 202246001 | 1362.04-00 | Inadvertent Terminations | 11/18/2022 |
| 202246000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/18/2022 |
| 202245013 | 4945.04-04 | Grants to Individuals | 11/11/2022 |
| 202245012 | 509.02-01 | Publicly Supported Organizations | 11/11/2022 |
| 202245011 | 4945-04-04 | Grants to Individuals | 11/11/2022 |
| 202245010 | 4945.04-04 | Grants to Individuals | 11/11/2022 |
| 202245009 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/11/2022 |
| 202245009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/11/2022 |
| 202245009 | 501.33-00 | Private v. Public Interest Served | 11/11/2022 |
| 202245008 | 501.07-00 | Social Clubs | 11/11/2022 |
| 202245007 | 501.07-00 | Social Clubs | 11/11/2022 |
| 202245006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/11/2022 |
| 202245005 | 884.00-00 | Branch Tax | 11/11/2022 |
| 202245005 | 884.08-00 | Rules for Termination, Liquidation, Reorganization or Incorporation | 11/11/2022 |
| 202245005 | 884.08-40 | Incorporation of a U. S. Business | 11/11/2022 |
| 202245005 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/11/2022 |
| 202245004 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/11/2022 |
| 202245003 | 1045.00-00 | Rollover of Gain from One Qualified Business Stock to Another | 11/11/2022 |
