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 |
|---|---|---|---|
| 202340002 | 1361.03-01 | Grantor Trusts | 10/06/2023 |
| 202340002 | 1361.03-02 | Qualified Subchapter S Trusts | 10/06/2023 |
| 202340002 | 1362.00-00 | Election by Small Business Corporation | 10/06/2023 |
| 202340002 | 1362.02-00 | Termination of Election | 10/06/2023 |
| 202340002 | 1362.02-02 | Ceases to be Small Business Corporation | 10/06/2023 |
| 202340002 | 1362.04-00 | Inadvertent Terminations | 10/06/2023 |
| 202340001 | 6416.01-00 | Credits or Refunds of Retailers and Manufacturers Taxes | 10/06/2023 |
| 202340001 | 6427.01-00 | Nontaxable Uses | 10/06/2023 |
| 202340000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/06/2023 |
| 202339046 | 4945.04-04 | Grants to Individuals | 09/29/2023 |
| 202339045 | 501.36-00 | Business Activities | 09/29/2023 |
| 202339045 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/29/2023 |
| 202339044 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/29/2023 |
| 202339043 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/29/2023 |
| 202339042 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/29/2023 |
| 202339041 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/29/2023 |
| 202339040 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/29/2023 |
| 202339039 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/29/2023 |
| 202339038 | 501.05-01 | Agriculture and Horticulture Organizations | 09/29/2023 |
| 202339037 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/29/2023 |
| 202339036 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/29/2023 |
| 202339035 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/29/2023 |
| 202339034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/29/2023 |
| 202339033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/29/2023 |
| 202339032 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/29/2023 |