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.
- Enter a term in the Find box.
- Click the Search button.
Afiche 1926 - 1950 of 75748
jwenn ?d| Nimewo | UILC | ³§¾±Âᨨ | Dat Piblikasyon |
|---|---|---|---|
| 202422003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/31/2024 |
| 202422002 | 1295.02-00 | Time For Making Election | 05/31/2024 |
| 202422002 | 1295.02-02 | Retroactive Elections | 05/31/2024 |
| 202422001 | 1295.02-00 | Time For Making Election | 05/31/2024 |
| 202422001 | 1295.02-02 | Retroactive Elections | 05/31/2024 |
| 202422000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/31/2024 |
| 202421010 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/24/2024 |
| 202421010 | 501.03-05 | Corporations | 05/24/2024 |
| 202421010 | 501.03-30 | Organizational and Operational Tests | 05/24/2024 |
| 202421009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/24/2024 |
| 202421009 | 501.33-00 | Private v. Public Interest Served | 05/24/2024 |
| 202421008 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/24/2024 |
| 202421007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/24/2024 |
| 202421007 | 355.01-00 | Spin-Off | 05/24/2024 |
| 202421006 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 05/24/2024 |
| 202421006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/24/2024 |
| 202421005 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 05/24/2024 |
| 202421005 | 1361.03-02 | Qualified Subchapter S Trusts | 05/24/2024 |
| 202421005 | 1362.00-00 | Election by Small Business Corporation | 05/24/2024 |
| 202421005 | 1362.04-00 | Inadvertent Terminations | 05/24/2024 |
| 202421004 | 856.00-00 | Definition of Real Estate Investment Trust | 05/24/2024 |
| 202421004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/24/2024 |
| 202421003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/24/2024 |
| 202421003 | 355.01-00 | Spin-Off | 05/24/2024 |
| 202421003 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 05/24/2024 |