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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 5876 - 5900 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202237001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 09/16/2022 |
| 202237001 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 09/16/2022 |
| 202237000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/16/2022 |
| 202236011 | 501.35-00 | "Exclusively" Test | 09/09/2022 |
| 202236011 | 501.03-30 | Organizational and Operational Tests | 09/09/2022 |
| 202236010 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 09/09/2022 |
| 202236009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 09/09/2022 |
| 202236009 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 09/09/2022 |
| 202236008 | 9100.10-01 | Accounting Methods | 09/09/2022 |
| 202236007 | 1502.13-00 | Intercompany Transactions | 09/09/2022 |
| 202236007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/09/2022 |
| 202236007 | 355.01-00 | Spin-Off | 09/09/2022 |
| 202236007 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/09/2022 |
| 202236007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/09/2022 |
| 202236007 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 09/09/2022 |
| 202236006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2022 |
| 202236005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2022 |
| 202236004 | 501.09-04 | Membership | 09/09/2022 |
| 202236004 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 09/09/2022 |
| 202236003 | 1362.01-03 | Late Elections | 09/09/2022 |
| 202236003 | 7701.00-00 | Definitions | 09/09/2022 |
| 202236003 | 7701.02-00 | Partnerships v. Associations | 09/09/2022 |
| 202236003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2022 |
| 202236003 | 1362.00-00 | Election by Small Business Corporation | 09/09/2022 |
| 202236002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/09/2022 |
