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.
?ang hi?n th? 401 - 425 of 75747
°Õ¨¬³¾ Tr? Gi¨²p| S? | UILC | Ch? ?? | Ng¨¤y Ph¨¢t H¨¤nh |
|---|---|---|---|
| 202514011 | 501.03-05 | Corporations | 04/04/2025 |
| 202514011 | 501.35-00 | "Exclusively" Test | 04/04/2025 |
| 202514010 | 501.07-00 | Social Clubs | 04/04/2025 |
| 202514009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/04/2025 |
| 202514009 | 501.03-30 | Organizational and Operational Tests | 04/04/2025 |
| 202514008 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/04/2025 |
| 202514008 | 501.33-00 | Private v. Public Interest Served | 04/04/2025 |
| 202514007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/04/2025 |
| 202514007 | 501.03-05 | Corporations | 04/04/2025 |
| 202514007 | 501.35-00 | "Exclusively" Test | 04/04/2025 |
| 202514006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/04/2025 |
| 202514005 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/04/2025 |
| 202514005 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 04/04/2025 |
| 202514005 | 501.33-00 | Private v. Public Interest Served | 04/04/2025 |
| 202514004 | 6211.00-00 | Definition of a Deficiency | 04/04/2025 |
| 202514004 | 6662.00-00 | Accuracy-related penalty | 04/04/2025 |
| 202514004 | 6676.00-00 | Erroneous claim for refund or credit | 04/04/2025 |
| 202514003 | 6662.00-00 | Accuracy-related penalty | 04/04/2025 |
| 202514003 | 6664.01-00 | Definition of Underpayment | 04/04/2025 |
| 202514003 | 6676.00-00 | Erroneous claim for refund or credit | 04/04/2025 |
| 202514002 | 6331.18-00 | Levy Procedure | 04/04/2025 |
| 202514001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/04/2025 |
| 202514000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/04/2025 |
| 202513003 | 2032.00-00 | Alternate Valuation | 03/28/2025 |
| 202513003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/28/2025 |