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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 14726 - 14750 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201807004 | 9100.22-00 | Other | 02/16/2018 |
| 201807003 | 1362.00-00 | Election by Small Business Corporation | 02/16/2018 |
| 201807003 | 1362.01-00 | Eligible v. Ineligible | 02/16/2018 |
| 201807003 | 1362.01-03 | Late Elections | 02/16/2018 |
| 201807003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/16/2018 |
| 201807003 | 9100.22-00 | Other | 02/16/2018 |
| 201807002 | 1362.00-00 | Election by Small Business Corporation | 02/16/2018 |
| 201807002 | 1362.01-00 | Eligible v. Ineligible | 02/16/2018 |
| 201807002 | 1362.01-03 | Late Elections | 02/16/2018 |
| 201807002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/16/2018 |
| 201807002 | 9100.22-00 | Other | 02/16/2018 |
| 201807001 | 672.05-00 | Subpart E not to Result in Foreign Ownership | 02/16/2018 |
| 201807001 | 672.05-01 | Exceptions to General Rule | 02/16/2018 |
| 201807000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/16/2018 |
| 201806012 | 501.07-00 | Social Clubs | 02/09/2018 |
| 201806011 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/09/2018 |
| 201806011 | 501.07-05 | Business with Nonmembers | 02/09/2018 |
| 201806010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/09/2018 |
| 201806009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/09/2018 |
| 201806008 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/09/2018 |
| 201806007 | 149.01-00 | Registration Required Bond | 02/09/2018 |
| 201806006 | 2642.00-00 | Inclusion Ratio | 02/09/2018 |
| 201806006 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/09/2018 |
| 201806005 | 384.00-00 | Limitation on Use of Preacquisition Losses to Offset Built-in Gains | 02/09/2018 |
| 201806005 | 706.05-00 | Closing of Partnership Taxable Year | 02/09/2018 |
