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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. However, it is important to note that pursuant to 26 USC § 6110(k)(3) such items cannot be used or cited as precedent.
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Afiche 5826 - 5850 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202238010 | 501.03-30 | Organizational and Operational Tests | 09/23/2022 |
| 202238010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/23/2022 |
| 202238009 | 1362.02-00 | Termination of Election | 09/23/2022 |
| 202238009 | 1362.02-02 | Ceases to be Small Business Corporation | 09/23/2022 |
| 202238009 | 1362.04-00 | Inadvertent Terminations | 09/23/2022 |
| 202238009 | 1362.00-00 | Election by Small Business Corporation | 09/23/2022 |
| 202238008 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/23/2022 |
| 202238008 | 2056.07-01 | Effective Election | 09/23/2022 |
| 202238007 | 962.00-00 | Election by Individuals to be Subject to Tax at Corporate Rates | 09/23/2022 |
| 202238007 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/23/2022 |
| 202238006 | 962.00-00 | Election by Individuals to be Subject to Tax at Corporate Rates | 09/23/2022 |
| 202238006 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/23/2022 |
| 202238005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/23/2022 |
| 202238004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/23/2022 |
| 202238003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/23/2022 |
| 202238002 | 1362.04-00 | Inadvertent Terminations | 09/23/2022 |
| 202238001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 09/23/2022 |
| 202238001 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 09/23/2022 |
| 202238000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/23/2022 |
| 202237020 | 4945.04-04 | Grants to Individuals | 09/16/2022 |
| 202237019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/16/2022 |
| 202237019 | 501.03-05 | Corporations | 09/16/2022 |
| 202237019 | 501.03-30 | Organizational and Operational Tests | 09/16/2022 |
| 202237019 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/16/2022 |
| 202237018 | 501.07-00 | Social Clubs | 09/16/2022 |
