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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Showing 3526 - 3550 of 75786
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202334003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/25/2023 |
| 202334002 | 115.00-00 | Income of States, Municipalities, etc. | 08/25/2023 |
| 202334002 | 115.03-00 | Essential Governmental Function | 08/25/2023 |
| 202334002 | 115.06-00 | Income Accruing to the State | 08/25/2023 |
| 202334001 | 7701.00-00 | Definitions | 08/25/2023 |
| 202334001 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/25/2023 |
| 202334001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/25/2023 |
| 202334000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/25/2023 |
| 202333008 | 4942.03-07 | Set-Asides | 08/18/2023 |
| 202333007 | 4945.04-04 | Grants to Individuals | 08/18/2023 |
| 202333006 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 08/18/2023 |
| 202333005 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 08/18/2023 |
| 202333004 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/18/2023 |
| 202333003 | 501.33-00 | Private v. Public Interest Served | 08/18/2023 |
| 202333002 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/18/2023 |
| 202333001 | 3111.03-01 | Employee Retention Credit (COVID-19) (Formerly, Payroll Retention Credits) | 08/18/2023 |
| 202333001 | 3112.00-00 | Instrumentalities of U.S. (Exemption) | 08/18/2023 |
| 202333000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/18/2023 |
| 202332024 | 4945.04-04 | Grants to Individuals | 08/11/2023 |
| 202332023 | 4945.04-04 | Grants to Individuals | 08/11/2023 |
| 202332022 | 4945.04-04 | Grants to Individuals | 08/11/2023 |
| 202332021 | 4945.04-04 | Grants to Individuals | 08/11/2023 |
| 202332020 | 4945.04-04 | Grants to Individuals | 08/11/2023 |
| 202332019 | 4945.04-04 | Grants to Individuals | 08/11/2023 |
| 202332018 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/11/2023 |