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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 9001 - 9025 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202101007 | 501.04-02 | Prepaid Medical Care Association (See Also 0501.03-10) | 01/08/2021 |
| 202101006 | 501.03-05 | Corporations | 01/08/2021 |
| 202101005 | 501.02-00 | Title-Holding Company | 01/08/2021 |
| 202101004 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/08/2021 |
| 202101004 | 9100.22-00 | Other | 01/08/2021 |
| 202101003 | 1502.75-00 | Filing Requirements | 01/08/2021 |
| 202101003 | 9100.22-00 | Other | 01/08/2021 |
| 202101002 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 01/08/2021 |
| 202101002 | 4941.04-00 | Definition of Self-Dealing | 01/08/2021 |
| 202101002 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 01/08/2021 |
| 202101001 | 1361.00-00 | Definitions | 01/08/2021 |
| 202101001 | 1361.01-05 | Ineligible Corporation | 01/08/2021 |
| 202101001 | 1361.03-03 | Electing Small Business Trusts | 01/08/2021 |
| 202101001 | 1362.02-00 | Termination of Election | 01/08/2021 |
| 202101001 | 1362.04-00 | Inadvertent Terminations | 01/08/2021 |
| 202101000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/08/2021 |
| 202053020 | 501.33-00 | Private v. Public Interest Served | 12/31/2020 |
| 202053020 | 501.35-00 | "Exclusively" Test | 12/31/2020 |
| 202053019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/31/2020 |
| 202053019 | 501.35-00 | "Exclusively" Test | 12/31/2020 |
| 202053018 | 4945.04-04 | Grants to Individuals | 12/31/2020 |
| 202053017 | 4942.03-07 | Set-Asides | 12/31/2020 |
| 202053016 | 4945.04-04 | Grants to Individuals | 12/31/2020 |
| 202053015 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 12/31/2020 |
| 202053015 | 7508A.00-00 | Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 12/31/2020 |
