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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 73451 - 73475 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202411013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/15/2024 |
| 202411013 | 501.03-30 | Organizational and Operational Tests | 03/15/2024 |
| 202411014 | 4945.04-04 | Grants to Individuals | 03/15/2024 |
| 202411015 | 4945.04-04 | Grants to Individuals | 03/15/2024 |
| 202412000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/22/2024 |
| 202412001 | 1295.02-00 | Time For Making Election | 03/22/2024 |
| 202412001 | 1295.02-02 | Retroactive Elections | 03/22/2024 |
| 202412002 | 1295.02-00 | Time For Making Election | 03/22/2024 |
| 202412002 | 1295.02-02 | Retroactive Elections | 03/22/2024 |
| 202412003 | 1295.02-00 | Time For Making Election | 03/22/2024 |
| 202412003 | 1295.02-02 | Retroactive Elections | 03/22/2024 |
| 202412004 | 1362.04-00 | Inadvertent Terminations | 03/22/2024 |
| 202412005 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 03/22/2024 |
| 202412005 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/22/2024 |
| 202412006 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 03/22/2024 |
| 202412006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/22/2024 |
| 202412007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 03/22/2024 |
| 202412007 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/22/2024 |
| 202412008 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 03/22/2024 |
| 202412008 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/22/2024 |
| 202412009 | 1502.93-00 | Intercompany Transactions | 03/22/2024 |
| 202412009 | 368.08-06 | Business Enterprise Continuity | 03/22/2024 |
| 202412010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/22/2024 |
| 202412011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/22/2024 |
| 202413000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/29/2024 |
