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. ob体育ever, 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.
?? 1301 - 1325 of 75747
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 202439000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/27/2024 |
| 202438017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/20/2024 |
| 202438017 | 501.33-00 | Private v. Public Interest Served | 09/20/2024 |
| 202438016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/20/2024 |
| 202438016 | 501.33-00 | Private v. Public Interest Served | 09/20/2024 |
| 202438015 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/20/2024 |
| 202438015 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 09/20/2024 |
| 202438014 | 9100.09-00 | Section 442; Accounting Periods | 09/20/2024 |
| 202438013 | 7701.00-00 | Definitions | 09/20/2024 |
| 202438013 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/20/2024 |
| 202438013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/20/2024 |
| 202438012 | 1362.00-00 | Election by Small Business Corporation | 09/20/2024 |
| 202438012 | 1362.04-00 | Inadvertent Terminations | 09/20/2024 |
| 202438011 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 09/20/2024 |
| 202438011 | 1361.03-03 | Electing Small Business Trusts | 09/20/2024 |
| 202438011 | 1362.00-00 | Election by Small Business Corporation | 09/20/2024 |
| 202438011 | 1362.02-02 | Ceases to be Small Business Corporation | 09/20/2024 |
| 202438011 | 1362.04-00 | Inadvertent Terminations | 09/20/2024 |
| 202438010 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 09/20/2024 |
| 202438010 | 1361.03-03 | Electing Small Business Trusts | 09/20/2024 |
| 202438010 | 1362.00-00 | Election by Small Business Corporation | 09/20/2024 |
| 202438010 | 1362.02-02 | Ceases to be Small Business Corporation | 09/20/2024 |
| 202438010 | 1362.04-00 | Inadvertent Terminations | 09/20/2024 |
| 202438009 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 09/20/2024 |
| 202438009 | 1361.03-03 | Electing Small Business Trusts | 09/20/2024 |