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. obÌåÓýever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Buscar ayuda| ±·¨²³¾±ð°ù´Ç | UILC | Asunto | Fecha de publicaci¨®n |
|---|---|---|---|
| 202414008 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/05/2024 |
| 202414008 | 501.03-04 | Unincorporated Associations | 04/05/2024 |
| 202414007 | 501.03-30 | Organizational and Operational Tests | 04/05/2024 |
| 202414007 | 501.32-01 | Distribution of Assets to Private Individuals | 04/05/2024 |
| 202414007 | 501.33-00 | Private v. Public Interest Served | 04/05/2024 |
| 202414007 | 503.00-00 | Requirements for Exemption (Exempt v. Not Exempt) | 04/05/2024 |
| 202414006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/05/2024 |
| 202414005 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/05/2024 |
| 202414005 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/05/2024 |
| 202414005 | 501.03-04 | Unincorporated Associations | 04/05/2024 |
| 202414004 | 856.00-00 | Definition of Real Estate Investment Trust | 04/05/2024 |
| 202414004 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 04/05/2024 |
| 202414004 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/05/2024 |
| 202414003 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 04/05/2024 |
| 202414003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/05/2024 |
| 202414002 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 04/05/2024 |
| 202414002 | 9100.22-00 | Other | 04/05/2024 |
| 202414001 | 1362.04-00 | Inadvertent Terminations | 04/05/2024 |
| 202414000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/05/2024 |
| 202413015 | 4945.04-04 | Grants to Individuals | 03/29/2024 |
| 202413014 | 4945.04-04 | Grants to Individuals | 03/29/2024 |
| 202413013 | 501.01-00 | Instrumentalities of U.S. | 03/29/2024 |
| 202413013 | 501.03-05 | Corporations | 03/29/2024 |
| 202413012 | 501.03-30 | Organizational and Operational Tests | 03/29/2024 |
| 202413011 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 03/29/2024 |