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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 10626 - 10650 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202005005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/31/2020 |
| 202005004 | 1362.00-00 | Election by Small Business Corporation | 01/31/2020 |
| 202005004 | 1362.02-00 | Termination of Election | 01/31/2020 |
| 202005004 | 1362.02-03 | Passive Investment Income | 01/31/2020 |
| 202005004 | 1362.04-00 | Inadvertent Terminations | 01/31/2020 |
| 202005004 | 1375.00-00 | Tax Imposed On Certain Passive Investment Income | 01/31/2020 |
| 202005003 | 2642.00-00 | Inclusion Ratio | 01/31/2020 |
| 202005003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2020 |
| 202005002 | 1362.01-00 | Eligible v. Ineligible | 01/31/2020 |
| 202005001 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 01/31/2020 |
| 202005001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 01/31/2020 |
| 202005000 | 6110.00-00 | Index for Public Inspection of Written Determination | 01/31/2020 |
| 202004022 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 01/24/2020 |
| 202004021 | 4945.04-04 | Grants to Individuals | 01/24/2020 |
| 202004020 | 4945.04-04 | Grants to Individuals | 01/24/2020 |
| 202004019 | 4945.04-04 | Grants to Individuals | 01/24/2020 |
| 202004018 | 4945.04-04 | Grants to Individuals | 01/24/2020 |
| 202004017 | 4945.04-04 | Grants to Individuals | 01/24/2020 |
| 202004016 | 4945.04-04 | Grants to Individuals | 01/24/2020 |
| 202004015 | 501.03-25 | Social Welfare Groups (See Also 0501.04-00) | 01/24/2020 |
| 202004015 | 501.03-30 | Organizational and Operational Tests | 01/24/2020 |
| 202004014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/24/2020 |
| 202004013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/24/2020 |
| 202004012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/24/2020 |
| 202004012 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 01/24/2020 |
