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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 5901 - 5925 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202236002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/09/2022 |
| 202236002 | 9100.01-00 | Section 42; Low-Income Housing Credit | 09/09/2022 |
| 202236001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2022 |
| 202236000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/09/2022 |
| 202235014 | 4945.04-04 | Grants to Individuals | 09/02/2022 |
| 202235013 | 509.02-01 | Publicly Supported Organizations | 09/02/2022 |
| 202235012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/02/2022 |
| 202235012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/02/2022 |
| 202235012 | 501.03-08 | Educational Organizations | 09/02/2022 |
| 202235012 | 501.03-03 | Trusts | 09/02/2022 |
| 202235012 | 501.36-00 | Business Activities | 09/02/2022 |
| 202235012 | 501.36-01 | Section 501(c)(3) Organizations | 09/02/2022 |
| 202235011 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 09/02/2022 |
| 202235011 | 501.36-00 | Business Activities | 09/02/2022 |
| 202235010 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 09/02/2022 |
| 202235010 | 871.02-03 | Fixed or Determinable Annual Or Periodical Income | 09/02/2022 |
| 202235009 | 9414.07-00 | Section 965 Transition Tax-determination of SFC status including ownership, attribution rules, etc.,-Basis adjustments, IRC 959 account maintenance | 09/02/2022 |
| 202235008 | 1362.00-00 | Election by Small Business Corporation | 09/02/2022 |
| 202235008 | 1362.04-00 | Inadvertent Terminations | 09/02/2022 |
| 202235007 | 1296.00-00 | Passive Foreign Investment Company | 09/02/2022 |
| 202235006 | 856.00-00 | Definition of Real Estate Investment Trust | 09/02/2022 |
| 202235006 | 856.01-00 | Income Requirements | 09/02/2022 |
| 202235006 | 857.00-00 | Taxation of Real Estate Investment Trusts and Their Beneficiaries | 09/02/2022 |
| 202235006 | 857.05-00 | Earnings and Profits | 09/02/2022 |
| 202235005 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 09/02/2022 |
