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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 5076 - 5100 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202322005 | 61.00-00 | Gross Income v. Not Gross Income | 06/02/2023 |
| 202322005 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 06/02/2023 |
| 202322005 | 662.00-00 | Inclusion of Amounts in Gross Income of Beneficiaries of Estates and Trusts Accumulating Income or Distributing Corpus | 06/02/2023 |
| 202322004 | 1362.00-00 | Election by Small Business Corporation | 06/02/2023 |
| 202322004 | 1362.01-01 | Shareholder Consent | 06/02/2023 |
| 202322004 | 1362.04-00 | Inadvertent Terminations | 06/02/2023 |
| 202322003 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 06/02/2023 |
| 202322003 | 9100.22-00 | Other | 06/02/2023 |
| 202322002 | 9100.04-00 | Section 168; MACRS | 06/02/2023 |
| 202322001 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/02/2023 |
| 202322001 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/02/2023 |
| 202322001 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/02/2023 |
| 202322000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/02/2023 |
| 202321018 | 4945.04-04 | Grants to Individuals | 05/26/2023 |
| 202321017 | 4942.03-07 | Set-Asides | 05/26/2023 |
| 202321016 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/26/2023 |
| 202321016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/26/2023 |
| 202321016 | 501.33-00 | Private v. Public Interest Served | 05/26/2023 |
| 202321016 | 501.35-00 | "Exclusively" Test | 05/26/2023 |
| 202321015 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/26/2023 |
| 202321015 | 501.04-07 | Homeowners Association | 05/26/2023 |
| 202321014 | 501.07-00 | Social Clubs | 05/26/2023 |
| 202321013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/26/2023 |
| 202321012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/26/2023 |
| 202321011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/26/2023 |
