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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Отображаются 1 - 25 of 75314
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202512006 | 4945.04-04 | Grants to Individuals | 03/19/2025 |
| 202512005 | 4945.04-04 | Grants to Individuals | 03/19/2025 |
| 202512004 | 509.02-01 | Publicly Supported Organizations | 03/19/2025 |
| 202512003 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/19/2025 |
| 202512003 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/19/2025 |
| 202512003 | 501.03-30 | Organizational and Operational Tests | 03/19/2025 |
| 202512002 | 7701.00-00 | Definitions | 03/21/2025 |
| 202512002 | 7701.03-00 | Association v. Trust | 03/21/2025 |
| 202512002 | 7701.03-06 | Liquidating Trusts | 03/21/2025 |
| 202512001 | 101.08-00 | Public Safety Officer Killed in Line of Duty | 03/21/2025 |
| 202512001 | 104.02-00 | Workmen's Compensation | 03/21/2025 |
| 202512000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/21/2025 |
| 202511016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/14/2025 |
| 202511015 | 165.03-00 | Limitations on Losses of Individuals - Transaction Entered Into For Profit | 03/14/2025 |
| 202511015 | 165.04-00 | Limitations on Losses of Individuals - Casualty and Theft | 03/14/2025 |
| 202511014 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 03/14/2025 |
| 202511014 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 03/14/2025 |
| 202511013 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 03/14/2025 |
| 202511013 | 355.01-00 | Spin-Off | 03/14/2025 |
| 202511013 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/14/2025 |
| 202511013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/14/2025 |
| 202511012 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 03/14/2025 |
| 202511012 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/14/2025 |
| 202511011 | 1362.00-00 | Election by Small Business Corporation | 03/14/2025 |
| 202511011 | 1362.04-00 | Inadvertent Terminations | 03/14/2025 |
