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 6951 - 6975 of 76413
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202211001 | 412.06-00 | Minimum Funding Waiver | 03/18/2022 |
| 202211000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/18/2022 |
| 202210026 | 4945.04-04 | Grants to Individuals | 03/11/2022 |
| 202210025 | 4945.04-04 | Grants to Individuals | 03/11/2022 |
| 202210024 | 4945.04-04 | Grants to Individuals | 03/11/2022 |
| 202210023 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 03/11/2022 |
| 202210022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/11/2022 |
| 202210021 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 03/11/2022 |
| 202210020 | 163.08-00 | Registration-required Obligations | 03/11/2022 |
| 202210019 | 163.08-00 | Registration-required Obligations | 03/11/2022 |
| 202210018 | 163.08-00 | Registration-required Obligations | 03/11/2022 |
| 202210017 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 03/11/2022 |
| 202210017 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 03/11/2022 |
| 202210016 | 408.00-00 | Individual Retirement Accounts | 03/11/2022 |
| 202210016 | 408.03-00 | Rollover Contributions | 03/11/2022 |
| 202210015 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 03/11/2022 |
| 202210015 | 338.01-02 | Time in which Election must be made | 03/11/2022 |
| 202210015 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/11/2022 |
| 202210015 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/11/2022 |
| 202210014 | 1361.00-00 | Definitions | 03/11/2022 |
| 202210014 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 03/11/2022 |
| 202210014 | 1361.01-04 | More than One Class of Stock | 03/11/2022 |
| 202210014 | 1362.00-00 | Election by Small Business Corporation | 03/11/2022 |
| 202210014 | 1362.02-00 | Termination of Election | 03/11/2022 |
| 202210014 | 1362.04-00 | Inadvertent Terminations | 03/11/2022 |
