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 2976 - 3000 of 75748
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202345001 | 1362.02-00 | Termination of Election | 11/10/2023 |
| 202345001 | 1362.04-00 | Inadvertent Terminations | 11/10/2023 |
| 202345000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/10/2023 |
| 202344022 | 4942.03-07 | Set-Asides ADMINISTRATION: Authority of officers of Internal Revenue | 11/03/2023 |
| 202344021 | 4945.04-04 | Grants to Individuals | 11/03/2023 |
| 202344020 | 509-02-01 | Publicly Supported Organizations | 11/03/2023 |
| 202344019 | 4945.04-04 | Grants to Individuals | 11/03/2023 |
| 202344018 | 501.04-06 | Community | 11/03/2023 |
| 202344017 | 501.01-00 | Instrumentalities of U.S. | 11/03/2023 |
| 202344017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/03/2023 |
| 202344016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/03/2023 |
| 202344015 | 1295.00-00 | Qualified Electing Fund | 11/03/2023 |
| 202344015 | 1295.02-00 | Time For Making Election | 11/03/2023 |
| 202344014 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 11/03/2023 |
| 202344014 | 59.00-00 | Other Definitions and Special Rules | 11/03/2023 |
| 202344014 | 9100.02-00 | Section 59(e) | 11/03/2023 |
| 202344013 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/03/2023 |
| 202344013 | 355.01-00 | Spin-Off | 11/03/2023 |
| 202344013 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 11/03/2023 |
| 202344013 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 11/03/2023 |
| 202344013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/03/2023 |
| 202344012 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/03/2023 |
| 202344012 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/03/2023 |
| 202344011 | 1092.05-00 | Mixed Straddles | 11/03/2023 |
| 202344010 | 415.00-00 | Limitations on Benefits and Contributions Under Qualified Plans | 11/03/2023 |