)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 5876 - 5900 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202237001 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 09/16/2022 |
| 202237001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 09/16/2022 |
| 202237000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/16/2022 |
| 202236011 | 501.03-30 | Organizational and Operational Tests | 09/09/2022 |
| 202236011 | 501.35-00 | "Exclusively" Test | 09/09/2022 |
| 202236010 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 09/09/2022 |
| 202236009 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 09/09/2022 |
| 202236009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 09/09/2022 |
| 202236008 | 9100.10-01 | Accounting Methods | 09/09/2022 |
| 202236007 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 09/09/2022 |
| 202236007 | 1502.13-00 | Intercompany Transactions | 09/09/2022 |
| 202236007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/09/2022 |
| 202236007 | 355.01-00 | Spin-Off | 09/09/2022 |
| 202236007 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/09/2022 |
| 202236007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/09/2022 |
| 202236006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2022 |
| 202236005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2022 |
| 202236004 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 09/09/2022 |
| 202236004 | 501.09-04 | Membership | 09/09/2022 |
| 202236003 | 1362.00-00 | Election by Small Business Corporation | 09/09/2022 |
| 202236003 | 1362.01-03 | Late Elections | 09/09/2022 |
| 202236003 | 7701.00-00 | Definitions | 09/09/2022 |
| 202236003 | 7701.02-00 | Partnerships v. Associations | 09/09/2022 |
| 202236003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2022 |
| 202236002 | 42.00-00 | Low-Income Housing Credit | 09/09/2022 |
