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 1101 - 1125 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202444002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/01/2024 |
| 202444001 | 1362.04-00 | Inadvertent Terminations | 11/01/2024 |
| 202444000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/01/2024 |
| 202443026 | 4945.04-04 | Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue | 10/25/2024 |
| 202443025 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/25/2024 |
| 202443025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2024 |
| 202443025 | 501.03-30 | Organizational and Operational Tests | 10/25/2024 |
| 202443024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2024 |
| 202443023 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/25/2024 |
| 202443023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2024 |
| 202443022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2024 |
| 202443022 | 501.03-05 | Corporations | 10/25/2024 |
| 202443021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2024 |
| 202443021 | 501.33-00 | Private v. Public Interest Served | 10/25/2024 |
| 202443021 | 501.36-01 | Section 501(c)(3) Organizations | 10/25/2024 |
| 202443020 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/25/2024 |
| 202443020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2024 |
| 202443020 | 501.03-30 | Organizational and Operational Tests | 10/25/2024 |
| 202443019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/25/2024 |
| 202443018 | 501.05-01 | Agriculture and Horticulture Organizations | 10/25/2024 |
| 202443017 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 10/25/2024 |
| 202443017 | 401.27-00 | Medical, Etc. Benefits | 10/25/2024 |
| 202443016 | 1362.04-00 | Inadvertent Terminations | 10/25/2024 |
| 202443015 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 10/25/2024 |
| 202443014 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/25/2024 |