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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 501 - 525 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202530013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/25/2025 |
| 202530013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/25/2025 |
| 202530013 | 501.33-00 | Private v. Public Interest Served | 07/25/2025 |
| 202530012 | 501.08-00 | Fraternal Beneficiary Societies (See Also 0501.03-09) | 07/25/2025 |
| 202530011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/25/2025 |
| 202530010 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 07/25/2025 |
| 202530010 | 501.04-07 | Homeowners Association | 07/25/2025 |
| 202530009 | 2010.04-00 | Portability Election under 2010(c)(5)(A) | 07/25/2025 |
| 202530009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) | 07/25/2025 |
| 202530008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 07/25/2025 |
| 202530008 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/25/2025 |
| 202530007 | 2642.07-00 | Relief Under IRC 2642(g)(1) | 07/25/2025 |
| 202530006 | 38.00-00 | General Business Credit | 07/25/2025 |
| 202530006 | 48.01-00 | Energy Credit | 07/25/2025 |
| 202530006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/25/2025 |
| 202530005 | 856.00-00 | Definition of Real Estate Investment Trust | 07/25/2025 |
| 202530005 | 856.04-00 | Rents From Real Property | 07/25/2025 |
| 202530004 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/25/2025 |
| 202530004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/25/2025 |
| 202530003 | 1502.75-10 | When Group Remains in Existence | 07/25/2025 |
| 202530003 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 07/25/2025 |
| 202530003 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/25/2025 |
| 202530003 | 368.05-00 | Recapitalization (Type "E") | 07/25/2025 |
| 202530003 | 368.06-00 | Change in Identity, etc. (Type "F") | 07/25/2025 |
| 202530003 | 833.00-00 | Treatment of Blue Cross Blue Shield Organizations | 07/25/2025 |
