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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 4426 - 4450 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202340007 | 855.00-00 | Dividends Paid by Regulated Investment Company After Close of Taxable Year | 10/06/2023 |
| 202340007 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/06/2023 |
| 202340007 | 988.00-00 | Treatment of Certain Foreign Currency Transactions | 10/06/2023 |
| 202340006 | 9100.04-00 | Section 168; MACRS | 10/06/2023 |
| 202340005 | 1361.00-00 | Definitions | 10/06/2023 |
| 202340005 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 10/06/2023 |
| 202340005 | 1361.03-03 | Electing Small Business Trusts | 10/06/2023 |
| 202340005 | 1362.00-00 | Election by Small Business Corporation | 10/06/2023 |
| 202340005 | 1362.04-00 | Inadvertent Terminations | 10/06/2023 |
| 202340004 | 9100.04-00 | Section 168; MACRS | 10/06/2023 |
| 202340003 | 871.02-13 | Exemption from Tax on Certain Interest and Dividends | 10/06/2023 |
| 202340002 | 1361.00-00 | Definitions | 10/06/2023 |
| 202340002 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 10/06/2023 |
| 202340002 | 1361.03-01 | Grantor Trusts | 10/06/2023 |
| 202340002 | 1361.03-02 | Qualified Subchapter S Trusts | 10/06/2023 |
| 202340002 | 1362.00-00 | Election by Small Business Corporation | 10/06/2023 |
| 202340002 | 1362.02-00 | Termination of Election | 10/06/2023 |
| 202340002 | 1362.02-02 | Ceases to be Small Business Corporation | 10/06/2023 |
| 202340002 | 1362.04-00 | Inadvertent Terminations | 10/06/2023 |
| 202340001 | 6416.01-00 | Credits or Refunds of Retailers and Manufacturers Taxes | 10/06/2023 |
| 202340001 | 6427.01-00 | Nontaxable Uses | 10/06/2023 |
| 202340000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/06/2023 |
| 202339046 | 4945.04-04 | Grants to Individuals | 09/29/2023 |
| 202339045 | 501.36-00 | Business Activities | 09/29/2023 |
| 202339045 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/29/2023 |
