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 5051 - 5075 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202316011 | 501.38-01 | "Action" Organizations | 04/21/2023 |
| 202316010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/21/2023 |
| 202316010 | 501.03-05 | Corporations | 04/21/2023 |
| 202316010 | 501.03-30 | Organizational and Operational Tests | 04/21/2023 |
| 202316009 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/21/2023 |
| 202316009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/21/2023 |
| 202316009 | 501.03-05 | Corporations | 04/21/2023 |
| 202316008 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/21/2023 |
| 202316007 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 04/21/2023 |
| 202316007 | 9100.22-00 | Other | 04/21/2023 |
| 202316006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 04/21/2023 |
| 202316006 | 2642.00-00 | Inclusion Ratio | 04/21/2023 |
| 202316006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/21/2023 |
| 202316005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/21/2023 |
| 202316005 | 9100.22-00 | Other | 04/21/2023 |
| 202316005 | 951A.00-00 | Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders | 04/21/2023 |
| 202316005 | 951A.02-00 | Net CFC Tested Income | 04/21/2023 |
| 202316004 | 9100.10-01 | Accounting Methods | 04/21/2023 |
| 202316003 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 04/21/2023 |
| 202316003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 04/21/2023 |
| 202316002 | 1361.03-02 | Qualified Subchapter S Trusts | 04/21/2023 |
| 202316002 | 1361.03-03 | Electing Small Business Trusts | 04/21/2023 |
| 202316002 | 1362.00-00 | Election by Small Business Corporation | 04/21/2023 |
| 202316002 | 1362.01-00 | Eligible v. Ineligible | 04/21/2023 |
| 202316002 | 1362.04-00 | Inadvertent Terminations | 04/21/2023 |
