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 3051 - 3075 of 75786
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202344004 | 1362.00-00 | Election by Small Business Corporation | 11/03/2023 |
| 202344004 | 1362.02-00 | Termination of Election | 11/03/2023 |
| 202344004 | 1362.04-00 | Inadvertent Terminations | 11/03/2023 |
| 202344003 | 7701.00-00 | Definitions | 11/03/2023 |
| 202344003 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/03/2023 |
| 202344003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/03/2023 |
| 202344002 | 1361.00-00 | Definitions | 11/03/2023 |
| 202344002 | 1361.01-03 | Non-Resident Alien as Shareholder | 11/03/2023 |
| 202344002 | 1362.00-00 | Election by Small Business Corporation | 11/03/2023 |
| 202344002 | 1362.02-00 | Termination of Election | 11/03/2023 |
| 202344002 | 1362.02-02 | Ceases to be Small Business Corporation | 11/03/2023 |
| 202344002 | 1362.04-00 | Inadvertent Terminations | 11/03/2023 |
| 202344001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 11/03/2023 |
| 202344001 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/03/2023 |
| 202344000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/03/2023 |
| 202343041 | 4945.04-04 | Grants to Individuals | 10/27/2023 |
| 202343040 | 4945.04-04 | Grants to Individuals | 10/27/2023 |
| 202343039 | 4945.04-04 | Grants to Individuals | 10/27/2023 |
| 202343038 | 501.07-00 | Social Clubs | 10/27/2023 |
| 202343038 | 501.07-03 | Leases or Sales of Club Property | 10/27/2023 |
| 202343037 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/27/2023 |
| 202343037 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/27/2023 |
| 202343037 | 501.03-05 | Corporations | 10/27/2023 |
| 202343036 | 7701.02-00 | Partnerships v. Associations | 10/27/2023 |
| 202343035 | 7701.02-00 | Partnerships v. Associations | 10/27/2023 |