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 76592
Помощь по поиску| Номер | UILC | Тема | Дата публикации |
|---|---|---|---|
| 202549025 | 4945.04-04 | Grants to Individuals | 12/05/2025 |
| 202549024 | 508.02-00 | Exceptions | 12/05/2025 |
| 202549023 | 4945.04-04 | Grants to Individuals | 12/05/2025 |
| 202549022 | 4942.03-07 | Set-Asides | 12/05/2025 |
| 202549021 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/05/2025 |
| 202549021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/05/2025 |
| 202549021 | 501.03-30 | Organizational and Operational Tests | 12/05/2025 |
| 202549021 | 501.33-00 | Private v. Public Interest Served | 12/05/2025 |
| 202549020 | 501.08-00 | Fraternal Beneficiary Societies (See Also 0501.03-09) | 12/05/2025 |
| 202549019 | 501.03-04 | Unincorporated Associations | 12/05/2025 |
| 202549018 | 4945.04-04 | Grants to Individuals | 12/05/2025 |
| 202549017 | 6033.01-00 | Exempt v. Non Exempt From Filing | 12/05/2025 |
| 202549016 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/05/2025 |
| 202549016 | 501.33-00 | Private v. Public Interest Served | 12/05/2025 |
| 202549015 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/05/2025 |
| 202549015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/05/2025 |
| 202549014 | 165.06-02 | Securities In Affiliated Corporations | 12/05/2025 |
| 202549013 | 1362.00-00 | Election by Small Business Corporation | 12/05/2025 |
| 202549013 | 1362.01-00 | Eligible v. Ineligible | 12/05/2025 |
| 202549013 | 1362.01-02 | Election After Termination | 12/05/2025 |
| 202549013 | 1362.02-00 | Termination of Election | 12/05/2025 |
| 202549013 | 1362.02-02 | Ceases to be Small Business Corporation | 12/05/2025 |
| 202549013 | 1362.04-00 | Inadvertent Terminations | 12/05/2025 |
| 202549012 | 2010.04-00 | Portability Election under ? 2010(c)(5)(A) | 12/05/2025 |
| 202549012 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under ? 6018(a)) | 12/05/2025 |
