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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 15701 - 15725 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201730008 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/28/2017 |
| 201730007 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 07/28/2017 |
| 201730006 | 860D.00-00 | REMIC Defined | 07/28/2017 |
| 201730005 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 07/28/2017 |
| 201730005 | 9100.22-00 | Other | 07/28/2017 |
| 201730004 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 07/28/2017 |
| 201730004 | 9100.22-00 | Other | 07/28/2017 |
| 201730003 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 07/28/2017 |
| 201730003 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 07/28/2017 |
| 201730002 | 1362.00-00 | Election by Small Business Corporation | 07/28/2017 |
| 201730002 | 1362.01-00 | Eligible v. Ineligible | 07/28/2017 |
| 201730002 | 1362.04-00 | Inadvertent Terminations | 07/28/2017 |
| 201730001 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 07/28/2017 |
| 201730001 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under § 6018(a)) | 07/28/2017 |
| 201730000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/28/2017 |
| 201729026 | 4945.04-04 | Grants to Individuals | 07/21/2017 |
| 201729025 | 509.02-01 | Publicly Supported Organizations | 07/21/2017 |
| 201729024 | 4945.04-04 | Grants to Individuals | 07/21/2017 |
| 201729023 | 501.03-30 | Organizational and Operational Tests | 07/21/2017 |
| 201729023 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 07/21/2017 |
| 201729023 | 501.33-00 | Private v. Public Interest Served | 07/21/2017 |
| 201729022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/21/2017 |
| 201729022 | 501.35-00 | "Exclusively" Test | 07/21/2017 |
| 201729021 | 501.05-01 | Agriculture and Horticulture Organizations | 07/21/2017 |
| 201729020 | 704.00-00 | Partner's Distributive Share | 07/21/2017 |
