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. Enter a term in the Find box. Click the Search button. Showing 1 - 25 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202430011 4945.04-04 Grants to Individuals 07/26/2024 202430010 408.03-00 Rollover Contributions 07/26/2024 202430009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/26/2024 202430008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/26/2024 202430007 414.03-00 Employees of Businesses Under Common Control 07/26/2024 202430007 52.00-00 Special Rules 07/26/2024 202430006 362.00-00 Basis to Corporations 07/26/2024 202430006 9100.22-00 Other 07/26/2024 202430005 9100.02-00 Section 59(e) 07/26/2024 202430005 9100.04-00 Section 168; MACRS 07/26/2024 202430005 9100.20-00 Section 1502; Election to File Consolidated Return 07/26/2024 202430004 7701.00-00 Definitions 07/26/2024 202430004 9100.00-00 Extension of Time for Making Certain Elections 07/26/2024 202430004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2024 202430003 1361.00-00 Definitions 07/26/2024 202430003 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 07/26/2024 202430003 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 07/26/2024 202430003 1361.03-00 Certain Trusts Permitted as Shareholders 07/26/2024 202430003 1361.03-02 Qualified Subchapter S Trusts 07/26/2024 202430003 1362.02-00 Termination of Election 07/26/2024 202430003 1362.02-02 Ceases to be Small Business Corporation 07/26/2024 202430003 1362.04-00 Inadvertent Terminations 07/26/2024 202430002 1361.00-00 Definitions 07/26/2024 202430002 1361.01-03 Non-Resident Alien as Shareholder 07/26/2024 202430002 1362.00-00 Election by Small Business Corporation 07/26/2024 Pagination Current page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »
