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 3926 - 3950 of 75786
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202321018 | 4945.04-04 | Grants to Individuals | 05/26/2023 |
| 202321017 | 4942.03-07 | Set-Asides | 05/26/2023 |
| 202321016 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/26/2023 |
| 202321016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/26/2023 |
| 202321016 | 501.33-00 | Private v. Public Interest Served | 05/26/2023 |
| 202321016 | 501.35-00 | "Exclusively" Test | 05/26/2023 |
| 202321015 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/26/2023 |
| 202321015 | 501.04-07 | Homeowners Association | 05/26/2023 |
| 202321014 | 501.07-00 | Social Clubs | 05/26/2023 |
| 202321013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/26/2023 |
| 202321012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/26/2023 |
| 202321011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/26/2023 |
| 202321010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/26/2023 |
| 202321009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/26/2023 |
| 202321008 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/26/2023 |
| 202321007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/26/2023 |
| 202321006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/26/2023 |
| 202321005 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/26/2023 |
| 202321004 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 05/26/2023 |
| 202321004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/26/2023 |
| 202321003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/26/2023 |
| 202321002 | 1362.00-00 | Election by Small Business Corporation | 05/26/2023 |
| 202321002 | 1362.04-00 | Inadvertent Terminations | 05/26/2023 |
| 202321001 | 9100.09-00 | Section 442; Accounting Periods | 05/26/2023 |
| 202321000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/26/2023 |