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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 9776 - 9800 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202022007 | 501.03-30 | Organizational and Operational Tests | 05/29/2020 |
| 202022006 | 501.03-05 | Corporations | 05/29/2020 |
| 202022006 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 05/29/2020 |
| 202022006 | 501.33-00 | Private v. Public Interest Served | 05/29/2020 |
| 202022006 | 501.36-00 | Business Activities | 05/29/2020 |
| 202022005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/29/2020 |
| 202022005 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 05/29/2020 |
| 202022005 | 361.02-02 | Certain Transfers to Creditors | 05/29/2020 |
| 202022005 | 7805.00-00 | Rules and Regulations | 05/29/2020 |
| 202022005 | 7805.01-01 | Prospective Application of Rulings | 05/29/2020 |
| 202022004 | 851.00-00 | Definition of Regulated Investment Company | 05/29/2020 |
| 202022004 | 851.01-00 | Election to be Regulated Investment Company | 05/29/2020 |
| 202022004 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 05/29/2020 |
| 202022004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/29/2020 |
| 202022003 | 1362.00-00 | Election by Small Business Corporation | 05/29/2020 |
| 202022003 | 1362.04-00 | Inadvertent Terminations | 05/29/2020 |
| 202022002 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 05/29/2020 |
| 202022002 | 671.02-00 | Persons Treated as Grantors | 05/29/2020 |
| 202022002 | 678.00-00 | Person Other Than Grantor Treated as Substantial Owner | 05/29/2020 |
| 202022001 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/29/2020 |
| 202022000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/29/2020 |
| 202021026 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/22/2020 |
| 202021026 | 501.03-30 | Organizational and Operational Tests | 05/22/2020 |
| 202021026 | 501.33-00 | Private v. Public Interest Served | 05/22/2020 |
| 202021026 | 501.36-01 | Section 501(c)(3) Organizations | 05/22/2020 |
