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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 5951 - 5975 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202234006 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 08/26/2022 |
| 202234006 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 08/26/2022 |
| 202234005 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/26/2022 |
| 202234004 | 1362.04-00 | Inadvertent Terminations | 08/26/2022 |
| 202234003 | 1362.00-00 | Election by Small Business Corporation | 08/26/2022 |
| 202234003 | 1362.04-00 | Inadvertent Terminations | 08/26/2022 |
| 202234002 | 2056.07-00 | Qualified Terminable Interest Property | 08/26/2022 |
| 202234002 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/26/2022 |
| 202234001 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/26/2022 |
| 202234000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/26/2022 |
| 202233020 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 08/19/2022 |
| 202233019 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/19/2022 |
| 202233019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/19/2022 |
| 202233019 | 501.03-30 | Organizational and Operational Tests | 08/19/2022 |
| 202233018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/19/2022 |
| 202233017 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 08/19/2022 |
| 202233016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/19/2022 |
| 202233015 | 501.07-00 Social Clubs | 08/19/2022 | |
| 202233014 | 2055.12-06 | Unitrust Lead Interest | 08/19/2022 |
| 202233014 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 08/19/2022 |
| 202233014 | 2056.08-00 | Special Rule for Charitable Remainder Trusts | 08/19/2022 |
| 202233013 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 08/19/2022 |
| 202233012 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 08/19/2022 |
| 202233011 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 08/19/2022 |
| 202233010 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 08/19/2022 |
