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 501 - 525 of 74603Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 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 202430002 1362.04-00 Inadvertent Terminations 07/26/2024 202430001 7701.00-00 Definitions 07/26/2024 202430001 9100.00-00 Extension of Time for Making Certain Elections 07/26/2024 202430001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 07/26/2024 202430000 6110.00-00 Index for Public Inspection of Written Determination 07/26/2024 202429024 4945.04-04 Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue ADMINISTRATION: Authority of officers of Internal Revenue 07/19/2024 202429023 4945.04-04 Grants to Individuals 07/19/2024 202429022 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 07/19/2024 202429021 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/19/2024 202429021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2024 202429021 501.33-00 Private v. Public Interest Served 07/19/2024 202429020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2024 202429019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 07/19/2024 Pagination First page « First Previous page Previous … Page 17 Page 18 Page 19 Page 20 Current page 21 Page 22 Page 23 Page 24 Page 25 … Next page Next Last page Last »
