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 4126 - 4150 of 75786
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202317002 | 1362.04-00 | Inadvertent Terminations | 04/28/2023 |
| 202317001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/28/2023 |
| 202317001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 04/28/2023 |
| 202317001 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/28/2023 |
| 202317001 | 61.00-00 | Gross Income v. Not Gross Income | 04/28/2023 |
| 202317000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/28/2023 |
| 202316012 | 501.10-00 | Domestic Fraternal Societies, Orders, and Associations | 04/21/2023 |
| 202316011 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/21/2023 |
| 202316011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/21/2023 |
| 202316011 | 501.38-01 | "Action" Organizations | 04/21/2023 |
| 202316010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/21/2023 |
| 202316010 | 501.03-05 | Corporations | 04/21/2023 |
| 202316010 | 501.03-30 | Organizational and Operational Tests | 04/21/2023 |
| 202316009 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/21/2023 |
| 202316009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/21/2023 |
| 202316009 | 501.03-05 | Corporations | 04/21/2023 |
| 202316008 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/21/2023 |
| 202316007 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 04/21/2023 |
| 202316007 | 9100.22-00 | Other | 04/21/2023 |
| 202316006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 04/21/2023 |
| 202316006 | 2642.00-00 | Inclusion Ratio | 04/21/2023 |
| 202316006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/21/2023 |
| 202316005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/21/2023 |
| 202316005 | 9100.22-00 | Other | 04/21/2023 |
| 202316005 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 04/21/2023 |