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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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Afiche 5001 - 5025 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202319010 | 453.00-00 | Installment Method (Available v. Not Available) | 05/12/2023 |
| 202319009 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 05/12/2023 |
| 202319008 | 1361.03-03 | Electing Small Business Trusts | 05/12/2023 |
| 202319008 | 1362.00-00 | Election by Small Business Corporation | 05/12/2023 |
| 202319008 | 1362.04-00 | Inadvertent Terminations | 05/12/2023 |
| 202319007 | 7701.00-00 | Definitions | 05/12/2023 |
| 202319007 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/12/2023 |
| 202319007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/12/2023 |
| 202319006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/12/2023 |
| 202319005 | 1362.04-00 | Inadvertent Terminations | 05/12/2023 |
| 202319004 | 1362.04-00 | Inadvertent Terminations | 05/12/2023 |
| 202319003 | 1362.00-00 | Election by Small Business Corporation | 05/12/2023 |
| 202319003 | 1362.02-00 | Termination of Election | 05/12/2023 |
| 202319003 | 1362.04-00 | Inadvertent Terminations | 05/12/2023 |
| 202319002 | 9100.02-03 | R and D Expenditures | 05/12/2023 |
| 202319001 | 1295.02-00 | Time For Making Election | 05/12/2023 |
| 202319001 | 1295.02-02 | Retroactive Elections | 05/12/2023 |
| 202319000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/12/2023 |
| 202318023 | 501.07-00 | Social Clubs | 05/05/2023 |
| 202318022 | 501.07-00 | Social Clubs | 05/05/2023 |
| 202318021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/05/2023 |
| 202318021 | 501.36-00 | Business Activities | 05/05/2023 |
| 202318020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/05/2023 |
| 202318020 | 501.33-00 | Private v. Public Interest Served | 05/05/2023 |
| 202318019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/05/2023 |
