)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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 69776 - 69800 of 77150
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202220015 | 6103.03-00 | Disclosure to Taxpayer's Designee | 05/20/2022 |
| 202221000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/27/2022 |
| 202221001 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 05/27/2022 |
| 202221001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 05/27/2022 |
| 202221002 | 139.00-00 | Disaster Relief Payments | 05/27/2022 |
| 202221002 | 61.00-00 | Gross Income v. Not Gross Income | 05/27/2022 |
| 202221003 | 1362.04-00 | Inadvertent Terminations | 05/27/2022 |
| 202221004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/27/2022 |
| 202221004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/27/2022 |
| 202221005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/27/2022 |
| 202221005 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 05/27/2022 |
| 202221006 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 05/27/2022 |
| 202221007 | 9100.04-00 | Section 168; MACRS | 05/27/2022 |
| 202221008 | 501.02-00 | Title-Holding Company | 05/27/2022 |
| 202221009 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/27/2022 |
| 202221009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/27/2022 |
| 202221009 | 501.35-00 | "Exclusively" Test | 05/27/2022 |
| 202221010 | 501.19-00 | Organization of Past or Present Armed Forces Members | 05/27/2022 |
| 202221011 | 501.03-30 | Organizational and Operational Tests | 05/27/2022 |
| 202221011 | 501.35-00 | "Exclusively" Test | 05/27/2022 |
| 202221012 | 501.07-00 | Social Clubs | 05/27/2022 |
| 202221013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/27/2022 |
| 202221014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/27/2022 |
| 202221015 | 501.07-00 | Social Clubs | 05/27/2022 |
| 202221016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 05/27/2022 |
