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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Afiche 426 - 450 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202540010 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/03/2025 |
| 202540010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540010 | 501.03-05 | Corporations | 10/03/2025 |
| 202540010 | 501.03-30 | Organizational and Operational Tests | 10/03/2025 |
| 202540009 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/03/2025 |
| 202540009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/03/2025 |
| 202540009 | 501.33-00 | Private v. Public Interest Served | 10/03/2025 |
| 202540008 | 1362.01-03 | Late Elections | 10/03/2025 |
| 202540008 | 7701.00-00 | Definitions | 10/03/2025 |
| 202540008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/03/2025 |
| 202540007 | 42.00-00 | Low-Income Housing Credit | 10/03/2025 |
| 202540007 | 9100.01-00 | Section 42; Low-Income Housing Credit | 10/03/2025 |
| 202540006 | 42.00-00 | Low-Income Housing Credit | 10/03/2025 |
| 202540006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2025 |
| 202540006 | 9100.01-00 | Section 42; Low-Income Housing Credit | 10/03/2025 |
| 202540005 | 7701.00-00 | Definitions | 10/03/2025 |
| 202540005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2025 |
| 202540005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/03/2025 |
| 202540004 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 10/03/2025 |
| 202540004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 10/03/2025 |
| 202540003 | 1361.00-00 | Definitions | 10/03/2025 |
| 202540003 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/03/2025 |
| 202540003 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2025 |
| 202540002 | 856.00-00 | Definition of Real Estate Investment Trust | 10/03/2025 |
| 202540002 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/03/2025 |
