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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 5901 - 5925 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202236002 | 9100.01-00 | Section 42; Low-Income Housing Credit | 09/09/2022 |
| 202236002 | 42.00-00 | Low-Income Housing Credit | 09/09/2022 |
| 202236001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2022 |
| 202236000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/09/2022 |
| 202235014 | 4945.04-04 | Grants to Individuals | 09/02/2022 |
| 202235013 | 509.02-01 | Publicly Supported Organizations | 09/02/2022 |
| 202235012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/02/2022 |
| 202235012 | 501.03-08 | Educational Organizations | 09/02/2022 |
| 202235012 | 501.03-03 | Trusts | 09/02/2022 |
| 202235012 | 501.36-00 | Business Activities | 09/02/2022 |
| 202235012 | 501.36-01 | Section 501(c)(3) Organizations | 09/02/2022 |
| 202235012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/02/2022 |
| 202235011 | 501.36-00 | Business Activities | 09/02/2022 |
| 202235011 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 09/02/2022 |
| 202235010 | 871.02-03 | Fixed or Determinable Annual Or Periodical Income | 09/02/2022 |
| 202235010 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 09/02/2022 |
| 202235009 | 9414.07-00 | Section 965 Transition Tax-determination of SFC status including ownership, attribution rules, etc.,-Basis adjustments, IRC 959 account maintenance | 09/02/2022 |
| 202235008 | 1362.04-00 | Inadvertent Terminations | 09/02/2022 |
| 202235008 | 1362.00-00 | Election by Small Business Corporation | 09/02/2022 |
| 202235007 | 1296.00-00 | Passive Foreign Investment Company | 09/02/2022 |
| 202235006 | 856.01-00 | Income Requirements | 09/02/2022 |
| 202235006 | 857.00-00 | Taxation of Real Estate Investment Trusts and Their Beneficiaries | 09/02/2022 |
| 202235006 | 857.05-00 | Earnings and Profits | 09/02/2022 |
| 202235006 | 856.00-00 | Definition of Real Estate Investment Trust | 09/02/2022 |
| 202235005 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 09/02/2022 |
