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 14976 - 15000 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201747009 | 501.33-00 | Private v. Public Interest Served | 11/24/2017 |
| 201747009 | 501.35-00 | "Exclusively" Test | 11/24/2017 |
| 201747009 | 501.36-00 | Business Activities | 11/24/2017 |
| 201747008 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/24/2017 |
| 201747008 | 501.03-30 | Organizational and Operational Tests | 11/24/2017 |
| 201747007 | 409.00-00 | Qualifications for Tax Credit Employee Stock Ownership Plans | 11/24/2017 |
| 201747006 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 11/24/2017 |
| 201747006 | 162.25-18 | Expenses of Another Individual or Entity | 11/24/2017 |
| 201747006 | 6037.00-00 | Return of S Corporation | 11/24/2017 |
| 201747005 | 642.03-02 | Pursuant to Governing Instrument | 11/24/2017 |
| 201747005 | 661.01-00 | Amounts Paid, Credited, or Required to Be Distributed | 11/24/2017 |
| 201747004 | 1362.00-00 | Election by Small Business Corporation | 11/24/2017 |
| 201747004 | 1362.04-00 | Inadvertent Terminations | 11/24/2017 |
| 201747003 | 9100.04-00 | Section 168; MACRS | 11/24/2017 |
| 201747002 | 2642.00-00 | Inclusion Ratio | 11/24/2017 |
| 201747002 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/24/2017 |
| 201747001 | 468A.00-00 | Special Rules for Decommissioning Cost | 11/24/2017 |
| 201747001 | 4951.04-00 | Self-Dealing | 11/24/2017 |
| 201747001 | 704.01-04 | Section 704(c) Considerations | 11/24/2017 |
| 201747001 | 761.00-00 | Terms Defined | 11/24/2017 |
| 201747000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/24/2017 |
| 201746030 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 11/17/2017 |
| 201746029 | 4945.04-04 | Grants to Individuals | 11/17/2017 |
| 201746028 | 501.06-01 | Performance of Particular Services for Members | 11/17/2017 |
| 201746028 | 501.06-03 | Professional Associations (See Also 0501.03-11) | 11/17/2017 |
