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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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Showing 70976 - 71000 of 77150
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202248012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/02/2022 |
| 202248013 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/02/2022 |
| 202248014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/02/2022 |
| 202248015 | 501.07-00 | Social Clubs | 12/02/2022 |
| 202248016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/02/2022 |
| 202248017 | 509.02-01 | Publicly Supported Organizations | 12/02/2022 |
| 202249000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/09/2022 |
| 202249001 | 1362.00-00 | Election by Small Business Corporation | 12/09/2022 |
| 202249001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/09/2022 |
| 202249002 | 7701.00-00 | Definitions | 12/09/2022 |
| 202249002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/09/2022 |
| 202249003 | 1362.00-00 | Election by Small Business Corporation | 12/09/2022 |
| 202249003 | 1362.01-03 | Late Elections | 12/09/2022 |
| 202249004 | 1362.00-00 | Election by Small Business Corporation | 12/09/2022 |
| 202249004 | 1362.02-00 | Termination of Election | 12/09/2022 |
| 202249004 | 1362.04-00 | Inadvertent Terminations | 12/09/2022 |
| 202249005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/09/2022 |
| 202249006 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 12/09/2022 |
| 202249006 | 2056.07-00 | Qualified Terminable Interest Property | 12/09/2022 |
| 202249006 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/09/2022 |
| 202249007 | 9100.22-00 | Other | 12/09/2022 |
| 202249008 | 7701.00-00 | Definitions | 12/09/2022 |
| 202249008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/09/2022 |
| 202249009 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 12/09/2022 |
| 202249009 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/09/2022 |
