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.
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?? 2401 - 2425 of 75748
??? ??| ?? | UILC | ?? | ??? |
|---|---|---|---|
| 202408009 | 501.03-30 | Organizational and Operational Tests | 02/23/2024 |
| 202408008 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/23/2024 |
| 202408007 | 7701.00-00 | Definitions | 02/23/2024 |
| 202408007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/23/2024 |
| 202408006 | 911.11-03 | Reelection | 02/23/2024 |
| 202408005 | 7701.00-00 | Definitions | 02/23/2024 |
| 202408005 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/23/2024 |
| 202408005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/23/2024 |
| 202408004 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/23/2024 |
| 202408004 | 754.02-00 | Timeliness of Election | 02/23/2024 |
| 202408004 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/23/2024 |
| 202408004 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/23/2024 |
| 202408003 | 7701.25-01 | In General | 02/23/2024 |
| 202408003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/23/2024 |
| 202408002 | 401.29-00 | Cash or Deferred Arrangements | 02/23/2024 |
| 202408002 | 415.01-00 | Limitation for Defined Benefit Plans | 02/23/2024 |
| 202408002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 02/23/2024 |
| 202408001 | 1361.03-03 | Electing Small Business Trusts | 02/23/2024 |
| 202408001 | 1362.00-00 | Election by Small Business Corporation | 02/23/2024 |
| 202408001 | 1362.04-00 | Inadvertent Terminations | 02/23/2024 |
| 202408000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/23/2024 |
| 202407006 | 4945.04-04 | Grants to Individuals | 02/16/2024 |
| 202407005 | 1361.00-00 | Definitions | 02/16/2024 |
| 202407005 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 02/16/2024 |
| 202407005 | 1361.03-02 | Qualified Subchapter S Trusts | 02/16/2024 |