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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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Showing 4776 - 4800 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202316005 | 9100.22-00 | Other | 04/21/2023 |
| 202316005 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 04/21/2023 |
| 202316005 | 951A.02-00 | Net CFC Tested Income | 04/21/2023 |
| 202316004 | 9100.10-01 | Accounting Methods | 04/21/2023 |
| 202316003 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 04/21/2023 |
| 202316003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/21/2023 |
| 202316002 | 1361.03-02 | Qualified Subchapter S Trusts | 04/21/2023 |
| 202316002 | 1361.03-03 | Electing Small Business Trusts | 04/21/2023 |
| 202316002 | 1362.00-00 | Election by Small Business Corporation | 04/21/2023 |
| 202316002 | 1362.01-00 | Eligible v. Ineligible | 04/21/2023 |
| 202316002 | 1362.04-00 | Inadvertent Terminations | 04/21/2023 |
| 202316001 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 04/21/2023 |
| 202316001 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/21/2023 |
| 202316000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/21/2023 |
| 202315012 | 503.00-00 | Requirements for Exemption (Exempt v. Not Exempt) | 04/14/2023 |
| 202315012 | 501.35-00 | "Exclusively" Test | 04/14/2023 |
| 202315011 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/14/2023 |
| 202315010 | 404.10-00 | Deferred Compensation | 04/14/2023 |
| 202315010 | 832.06-03 | Discounted Unpaid Losses | 04/14/2023 |
| 202315009 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 04/14/2023 |
| 202315009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/14/2023 |
| 202315008 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 04/14/2023 |
| 202315007 | 168.00-00 | Modified Accelerated Cost Recovery System | 04/14/2023 |
| 202315006 | 7701.00-00 | Definitions | 04/14/2023 |
| 202315006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/14/2023 |
