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 1151 - 1175 of 75709
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202442011 | 4945.04-04 | Grants to Individuals | 10/18/2024 |
| 202442010 | 501-00.00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/18/2024 |
| 202442010 | 501-03.00 | Religious, Charitable, etc., Institutions and Community Chest | 10/18/2024 |
| 202442010 | 501-03.30 | Organizational and Operational Tests | 10/18/2024 |
| 202442009 | 501-03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/18/2024 |
| 202442009 | 501.36-00 | Business Activities | 10/18/2024 |
| 202442008 | 501.07-00 | Social Clubs | 10/18/2024 |
| 202442007 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/18/2024 |
| 202442006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/18/2024 |
| 202442005 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 10/18/2024 |
| 202442005 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 10/18/2024 |
| 202442004 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 10/18/2024 |
| 202442004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 10/18/2024 |
| 202442003 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 10/18/2024 |
| 202442003 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/18/2024 |
| 202442002 | 1362.04-00 | Inadvertent Terminations | 10/18/2024 |
| 202442001 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/18/2024 |
| 202442001 | 1362.01-02 | Election After Termination | 10/18/2024 |
| 202442000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/18/2024 |
| 202441016 | 4945.04-04 | Grants to Individuals | 10/11/2024 |
| 202441015 | 408.03-00 | Rollover Contributions | 10/11/2024 |
| 202441014 | 4945.04-04 | Grants to Individuals | 10/11/2024 |
| 202441013 | 6651.00-00 | Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) | 10/11/2024 |
| 202441012 | 468A.01-00 | In General | 10/11/2024 |
| 202441011 | 468A.01-00 | In General | 10/11/2024 |