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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 6176 - 6200 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202236007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/09/2022 |
| 202236007 | 355.01-00 | Spin-Off | 09/09/2022 |
| 202236007 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 09/09/2022 |
| 202236007 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/09/2022 |
| 202236006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2022 |
| 202236005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2022 |
| 202236004 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 09/09/2022 |
| 202236004 | 501.09-04 | Membership | 09/09/2022 |
| 202236003 | 1362.00-00 | Election by Small Business Corporation | 09/09/2022 |
| 202236003 | 1362.01-03 | Late Elections | 09/09/2022 |
| 202236003 | 7701.00-00 | Definitions | 09/09/2022 |
| 202236003 | 7701.02-00 | Partnerships v. Associations | 09/09/2022 |
| 202236003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2022 |
| 202236002 | 42.00-00 | Low-Income Housing Credit | 09/09/2022 |
| 202236002 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/09/2022 |
| 202236002 | 9100.01-00 | Section 42; Low-Income Housing Credit | 09/09/2022 |
| 202236001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2022 |
| 202236000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/09/2022 |
| 202235014 | 4945.04-04 | Grants to Individuals | 09/02/2022 |
| 202235013 | 509.02-01 | Publicly Supported Organizations | 09/02/2022 |
| 202235012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/02/2022 |
| 202235012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/02/2022 |
| 202235012 | 501.03-08 | Educational Organizations | 09/02/2022 |
| 202235012 | 501.03-03 | Trusts | 09/02/2022 |
| 202235012 | 501.36-00 | Business Activities | 09/02/2022 |
