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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Afiche 101 - 125 of 75748
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202523008 | 501.35-00 | "Exclusively" Test | 06/06/2025 |
| 202523007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/06/2025 |
| 202523007 | 501.03-30 | Organizational and Operational Tests | 06/06/2025 |
| 202523007 | 501.33-00 | Private v. Public Interest Served | 06/06/2025 |
| 202523007 | 501.36-01 | Section 501(c)(3) Organizations | 06/06/2025 |
| 202523006 | 501.35-00 | "Exclusively" Test | 06/06/2025 |
| 202523006 | 501.36-00 | Business Activities | 06/06/2025 |
| 202523005 | 501.35-00 | "Exclusively" Test | 06/06/2025 |
| 202523005 | 501.36-01 | Section 501(c)(3) Organizations | 06/06/2025 |
| 202523004 | 501.03-05 | Corporations | 06/06/2025 |
| 202523004 | 501.33-00 | Private v. Public Interest Served | 06/06/2025 |
| 202523003 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/06/2025 |
| 202523003 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/06/2025 |
| 202523002 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 06/06/2025 |
| 202523002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 06/06/2025 |
| 202523001 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 06/06/2025 |
| 202523001 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/06/2025 |
| 202523001 | 9100.22-00 | Other | 06/06/2025 |
| 202523000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/06/2025 |
| 202522009 | 4945.04-04 | Grants to Individuals | 05/30/2025 |
| 202522008 | 509.02-01 | Publicly Supported Organizations | 05/30/2025 |
| 202522007 | 501.03-05 | Corporations | 05/30/2025 |
| 202522007 | 501.33-00 | Private v. Public Interest Served | 05/30/2025 |
| 202522006 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 05/30/2025 |
| 202522006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 05/30/2025 |