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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 2301 - 2325 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202430008 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/26/2024 |
| 202430007 | 414.03-00 | Employees of Businesses Under Common Control | 07/26/2024 |
| 202430007 | 52.00-00 | Special Rules | 07/26/2024 |
| 202430006 | 362.00-00 | Basis to Corporations | 07/26/2024 |
| 202430006 | 9100.22-00 | Other | 07/26/2024 |
| 202430005 | 9100.02-00 | Section 59(e) | 07/26/2024 |
| 202430005 | 9100.04-00 | Section 168; MACRS | 07/26/2024 |
| 202430005 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/26/2024 |
| 202430004 | 7701.00-00 | Definitions | 07/26/2024 |
| 202430004 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2024 |
| 202430004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/26/2024 |
| 202430003 | 1361.00-00 | Definitions | 07/26/2024 |
| 202430003 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 07/26/2024 |
| 202430003 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 07/26/2024 |
| 202430003 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 07/26/2024 |
| 202430003 | 1361.03-02 | Qualified Subchapter S Trusts | 07/26/2024 |
| 202430003 | 1362.02-00 | Termination of Election | 07/26/2024 |
| 202430003 | 1362.02-02 | Ceases to be Small Business Corporation | 07/26/2024 |
| 202430003 | 1362.04-00 | Inadvertent Terminations | 07/26/2024 |
| 202430002 | 1361.00-00 | Definitions | 07/26/2024 |
| 202430002 | 1361.01-03 | Non-Resident Alien as Shareholder | 07/26/2024 |
| 202430002 | 1362.00-00 | Election by Small Business Corporation | 07/26/2024 |
| 202430002 | 1362.04-00 | Inadvertent Terminations | 07/26/2024 |
| 202430001 | 7701.00-00 | Definitions | 07/26/2024 |
| 202430001 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/26/2024 |
