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 9801 - 9825 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202021025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/22/2020 |
| 202021025 | 501.33-00 | Private v. Public Interest Served | 05/22/2020 |
| 202021024 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/22/2020 |
| 202021023 | 4945.04-04 | Grants to Individuals | 05/22/2020 |
| 202021022 | 4945.04-04 | Grants to Individuals | 05/22/2020 |
| 202021021 | 501.03-30 | Organizational and Operational Tests | 05/22/2020 |
| 202021021 | 501.33-00 | Private v. Public Interest Served | 05/22/2020 |
| 202021021 | 501.35-00 | "Exclusively" Test | 05/22/2020 |
| 202021020 | 851.00-00 | Definition of Regulated Investment Company | 05/22/2020 |
| 202021020 | 851.01-00 | Election to be Regulated Investment Company | 05/22/2020 |
| 202021020 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 05/22/2020 |
| 202021020 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/22/2020 |
| 202021019 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/22/2020 |
| 202021019 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 05/22/2020 |
| 202021018 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 05/22/2020 |
| 202021017 | 9100.22-00 | Other | 05/22/2020 |
| 202021017 | 992.02-00 | Election | 05/22/2020 |
| 202021016 | 1362.00-00 | Election by Small Business Corporation | 05/22/2020 |
| 202021016 | 1362.01-01 | Shareholder Consent | 05/22/2020 |
| 202021016 | 1362.02-00 | Termination of Election | 05/22/2020 |
| 202021015 | 7701.00-00 | Definitions | 05/22/2020 |
| 202021014 | 7701.00-00 | Definitions | 05/22/2020 |
| 202021013 | 7701.00-00 | Definitions | 05/22/2020 |
| 202021012 | 7701.00-00 | Definitions | 05/22/2020 |
| 202021011 | 7701.00-00 | Definitions | 05/22/2020 |
