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 8401 - 8425 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202131011 | 501.03-30 | Organizational and Operational Tests | 08/06/2021 |
| 202131011 | 501.03-19 | Public Recreation Facilities and Athletic Organizations | 08/06/2021 |
| 202131011 | 501.32-01 | Distribution of Assets to Private Individuals | 08/06/2021 |
| 202131010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/06/2021 |
| 202131010 | 501.03-03 | Trusts | 08/06/2021 |
| 202131009 | 1361.00-00 | Definitions | 08/06/2021 |
| 202131009 | 1361.05-00 | Qualified Subchapter S Subsidiary | 08/06/2021 |
| 202131009 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 08/06/2021 |
| 202131009 | 338.01-00 | Express Election | 08/06/2021 |
| 202131009 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/06/2021 |
| 202131008 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 08/06/2021 |
| 202131008 | 338.01-00 | Express Election | 08/06/2021 |
| 202131008 | 338.01-02 | Time in which Election must be made | 08/06/2021 |
| 202131008 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/06/2021 |
| 202131007 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/06/2021 |
| 202131007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/06/2021 |
| 202131006 | 7701.00-00 | Definitions | 08/06/2021 |
| 202131006 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/06/2021 |
| 202131006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/06/2021 |
| 202131005 | 382.11-05 | Preferred Stock | 08/06/2021 |
| 202131005 | 382.11-07 | Treating Interests As Stock | 08/06/2021 |
| 202131004 | 168.24-00 | Public Utility Property | 08/06/2021 |
| 202131003 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/06/2021 |
| 202131003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/06/2021 |
| 202131002 | 7701.00-00 | Definitions | 08/06/2021 |
