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 3726 - 3750 of 75786
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202327006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/07/2023 |
| 202327006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/07/2023 |
| 202327005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 07/07/2023 |
| 202327005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/07/2023 |
| 202327004 | 163.08-00 | Registration-required Obligations | 07/07/2023 |
| 202327003 | 163.08-00 | Registration-required Obligations | 07/07/2023 |
| 202327002 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 07/07/2023 |
| 202327002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 07/07/2023 |
| 202327001 | 1362.00-00 | Election by Small Business Corporation | 07/07/2023 |
| 202327001 | 1362.01-00 | Eligible v. Ineligible | 07/07/2023 |
| 202327001 | 1362.01-03 | Late Elections | 07/07/2023 |
| 202327001 | 7701.00-00 | Definitions | 07/07/2023 |
| 202327001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/07/2023 |
| 202327000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/07/2023 |
| 202326025 | 4945.04-04 | Grants to Individuals | 06/30/2023 |
| 202326024 | 4945.04-04 | Grants to Individuals | 06/30/2023 |
| 202326023 | 4945.04-04 | Grants to Individuals | 06/30/2023 |
| 202326022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/30/2023 |
| 202326022 | 501.03-05 | Corporations | 06/30/2023 |
| 202326021 | 501.07-00 | Social Clubs | 06/30/2023 |
| 202326020 | 501.35-00 | "Exclusively" Test | 06/30/2023 |
| 202326020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/30/2023 |
| 202326019 | 148.00-00 | Arbitrage | 06/30/2023 |
| 202326018 | 3111.03-02 | Sick and Family Leave and Credits (COVID-19) | 06/30/2023 |
| 202326018 | 3112.00-00 | Instrumentalities of U.S. (Exemption) | 06/30/2023 |