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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尋求帮助| 编号 | UILC | 主题 | 发布日期 |
|---|---|---|---|
| 202345006 | 1362.04-00 | Inadvertent Terminations | 11/10/2023 |
| 202345005 | 1368.00-00 | Distributions | 11/10/2023 |
| 202345005 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/10/2023 |
| 202345004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/10/2023 |
| 202345003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/10/2023 |
| 202345002 | 7701.00-00 | Definitions | 11/10/2023 |
| 202345002 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/10/2023 |
| 202345002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/10/2023 |
| 202345001 | 1361.00-00 | Definitions | 11/10/2023 |
| 202345001 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 11/10/2023 |
| 202345001 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 11/10/2023 |
| 202345001 | 1361.03-02 | Qualified Subchapter S Trusts | 11/10/2023 |
| 202345001 | 1362.00-00 | Election by Small Business Corporation | 11/10/2023 |
| 202345001 | 1362.02-00 | Termination of Election | 11/10/2023 |
| 202345001 | 1362.04-00 | Inadvertent Terminations | 11/10/2023 |
| 202345000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/10/2023 |
| 202344022 | 4942.03-07 | Set-Asides ADMINISTRATION: Authority of officers of Internal Revenue | 11/03/2023 |
| 202344021 | 4945.04-04 | Grants to Individuals | 11/03/2023 |
| 202344020 | 509-02-01 | Publicly Supported Organizations | 11/03/2023 |
| 202344019 | 4945.04-04 | Grants to Individuals | 11/03/2023 |
| 202344018 | 501.04-06 | Community | 11/03/2023 |
| 202344017 | 501.01-00 | Instrumentalities of U.S. | 11/03/2023 |
| 202344017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/03/2023 |
| 202344016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/03/2023 |
| 202344015 | 1295.00-00 | Qualified Electing Fund | 11/03/2023 |