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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 5276 - 5300 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202302017 | 501.33-00 | Private v. Public Interest Served | 01/13/2023 |
| 202302017 | 501.35-00 | "Exclusively" Test | 01/13/2023 |
| 202302016 | 501.07-00 | Social Clubs | 01/13/2023 |
| 202302015 | 4945.04-04 | Grants to Individuals | 01/13/2023 |
| 202302014 | 4942.03-07 | Set-Asides | 01/13/2023 |
| 202302013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/13/2023 |
| 202302012 | 170.12-09 | Substantiation | 01/13/2023 |
| 202302011 | 165.00-00 | Deductions For Losses | 01/13/2023 |
| 202302011 | 165.13-00 | Abandonment Losses | 01/13/2023 |
| 202302010 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/13/2023 |
| 202302010 | 9100.22-00 | Other | 01/13/2023 |
| 202302009 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/13/2023 |
| 202302009 | 9100.22-00 | Other | 01/13/2023 |
| 202302008 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 01/13/2023 |
| 202302008 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 01/13/2023 |
| 202302008 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/13/2023 |
| 202302008 | 9100.22-00 | Other | 01/13/2023 |
| 202302007 | 402A.00-00 | Optional Treatment of Elective Deferrals as Roth Contributions | 01/13/2023 |
| 202302006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/13/2023 |
| 202302005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/13/2023 |
| 202302004 | 1361.00-00 | Definitions | 01/13/2023 |
| 202302004 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 01/13/2023 |
| 202302004 | 1361.01-04 | More than One Class of Stock | 01/13/2023 |
| 202302004 | 1361.01-05 | Ineligible Corporation | 01/13/2023 |
| 202302004 | 1362.00-00 | Election by Small Business Corporation | 01/13/2023 |
