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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 9426 - 9450 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202053006 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/31/2020 |
| 202053005 | 1361.01-04 | More than One Class of Stock | 12/31/2020 |
| 202053005 | 1362.00-00 | Election by Small Business Corporation | 12/31/2020 |
| 202053005 | 1362.02-00 | Termination of Election | 12/31/2020 |
| 202053005 | 1362.04-00 | Inadvertent Terminations | 12/31/2020 |
| 202053004 | 1362.04-00 | Inadvertent Terminations | 12/31/2020 |
| 202053003 | 7701.00-00 | Definitions | 12/31/2020 |
| 202053003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/31/2020 |
| 202053003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/31/2020 |
| 202053002 | 412.06-00 | Minimum Funding Waiver | 12/31/2020 |
| 202053001 | 7701.00-00 | Definitions | 12/31/2020 |
| 202053000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/31/2020 |
| 202052051 | 4945.04-04 | Grants to Individuals | 12/24/2020 |
| 202052050 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052049 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052048 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052047 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052046 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052045 | 501.07-00 | Social Clubs | 12/24/2020 |
| 202052044 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052043 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052042 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052041 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/24/2020 |
| 202052040 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/24/2020 |
| 202052040 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/24/2020 |
