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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 8001 - 8025 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202132005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/13/2021 |
| 202132004 | 9100.04-00 | Section 168; MACRS | 08/13/2021 |
| 202132003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/13/2021 |
| 202132002 | 856.01-00 | Income Requirements | 08/13/2021 |
| 202132002 | 856.04-00 | Rents From Real Property | 08/13/2021 |
| 202132001 | 7701.00-00 | Definitions | 08/13/2021 |
| 202132001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/13/2021 |
| 202132001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/13/2021 |
| 202132000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/13/2021 |
| 202131013 | 501.03-05 | Corporations | 08/06/2021 |
| 202131013 | 501.03-33 | Lessening the Burdens of Government | 08/06/2021 |
| 202131012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/06/2021 |
| 202131012 | 501.33-00 | Private v. Public Interest Served | 08/06/2021 |
| 202131012 | 501.36-00 | Business Activities | 08/06/2021 |
| 202131012 | 501.36-01 | Section 501(c)(3) Organizations | 08/06/2021 |
| 202131011 | 501.03-05 | Corporations | 08/06/2021 |
| 202131011 | 501.03-30 | Organizational and Operational Tests | 08/06/2021 |
| 202131011 | 501.03-19 | Public Recreation Facilities and Athletic Organizations | 08/06/2021 |
| 202131011 | 501.32-01 | Distribution of Assets to Private Individuals | 08/06/2021 |
| 202131010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/06/2021 |
| 202131010 | 501.03-03 | Trusts | 08/06/2021 |
| 202131009 | 1361.00-00 | Definitions | 08/06/2021 |
| 202131009 | 1361.05-00 | Qualified Subchapter S Subsidiary | 08/06/2021 |
| 202131009 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 08/06/2021 |
| 202131009 | 338.01-00 | Express Election | 08/06/2021 |
