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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 6151 - 6175 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202237011 | 501.36-02 | Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00) | 09/16/2022 |
| 202237010 | 61.00-00 | Gross Income v. Not Gross Income | 09/16/2022 |
| 202237009 | 9100.02-03 | R and D Expenditures | 09/16/2022 |
| 202237008 | 9100.10-01 | Accounting Methods | 09/16/2022 |
| 202237007 | 9100.10-01 | Accounting Methods | 09/16/2022 |
| 202237006 | 9100.10-01 | Accounting Methods | 09/16/2022 |
| 202237005 | 7874.00-00 | Inversions | 09/16/2022 |
| 202237005 | 7874.01-00 | Acquisition of Substantially all of Assets | 09/16/2022 |
| 202237004 | 856.00-00 | Definition of Real Estate Investment Trust | 09/16/2022 |
| 202237004 | 856.01-00 | Income Requirements | 09/16/2022 |
| 202237004 | 856.04-00 | Rents From Real Property | 09/16/2022 |
| 202237003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/16/2022 |
| 202237003 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 09/16/2022 |
| 202237002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/16/2022 |
| 202237001 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 09/16/2022 |
| 202237001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 09/16/2022 |
| 202237000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/16/2022 |
| 202236011 | 501.03-30 | Organizational and Operational Tests | 09/09/2022 |
| 202236011 | 501.35-00 | "Exclusively" Test | 09/09/2022 |
| 202236010 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 09/09/2022 |
| 202236009 | 2010.04-00 | Portability Election under Section 2010(c)(5)(A) | 09/09/2022 |
| 202236009 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) | 09/09/2022 |
| 202236008 | 9100.10-01 | Accounting Methods | 09/09/2022 |
| 202236007 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 09/09/2022 |
| 202236007 | 1502.13-00 | Intercompany Transactions | 09/09/2022 |
