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 1651 - 1675 of 75748
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202430003 | 1361.03-02 | Qualified Subchapter S Trusts | 07/26/2024 |
| 202430003 | 1362.02-00 | Termination of Election | 07/26/2024 |
| 202430003 | 1362.02-02 | Ceases to be Small Business Corporation | 07/26/2024 |
| 202430003 | 1362.04-00 | Inadvertent Terminations | 07/26/2024 |
| 202430002 | 1361.00-00 | Definitions | 07/26/2024 |
| 202430002 | 1361.01-03 | Non-Resident Alien as Shareholder | 07/26/2024 |
| 202430002 | 1362.00-00 | Election by Small Business Corporation | 07/26/2024 |
| 202430002 | 1362.04-00 | Inadvertent Terminations | 07/26/2024 |
| 202430001 | 7701.00-00 | Definitions | 07/26/2024 |
| 202430001 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2024 |
| 202430001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/26/2024 |
| 202430000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/26/2024 |
| 202429024 | 4945.04-04 | Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue ADMINISTRATION: Authority of officers of Internal Revenue | 07/19/2024 |
| 202429023 | 4945.04-04 | Grants to Individuals | 07/19/2024 |
| 202429022 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 07/19/2024 |
| 202429021 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/19/2024 |
| 202429021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/19/2024 |
| 202429021 | 501.33-00 | Private v. Public Interest Served | 07/19/2024 |
| 202429020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/19/2024 |
| 202429019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/19/2024 |
| 202429019 | 501.33-00 | Private v. Public Interest Served | 07/19/2024 |
| 202429018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/19/2024 |
| 202429017 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 07/19/2024 |
| 202429017 | 501.35-00 | "Exclusively" Test | 07/19/2024 |
| 202429016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 07/19/2024 |