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. Enter a term in the Find box. Click the Search button. Showing 201 - 225 of 74603Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202438005 1361.03-02 Qualified Subchapter S Trusts 09/20/2024 202438005 1361.03-03 Electing Small Business Trusts 09/20/2024 202438005 1362.00-00 Election by Small Business Corporation 09/20/2024 202438005 1362.02-02 Ceases to be Small Business Corporation 09/20/2024 202438005 1362.04-00 Inadvertent Terminations 09/20/2024 202438004 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/20/2024 202438004 1361.03-02 Qualified Subchapter S Trusts 09/20/2024 202438004 1361.03-03 Electing Small Business Trusts 09/20/2024 202438004 1362.00-00 Election by Small Business Corporation 09/20/2024 202438004 1362.02-02 Ceases to be Small Business Corporation 09/20/2024 202438004 1362.04-00 Inadvertent Terminations 09/20/2024 202438003 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 09/20/2024 202438003 1361.03-02 Qualified Subchapter S Trusts 09/20/2024 202438003 1361.03-03 Electing Small Business Trusts 09/20/2024 202438003 1362.00-00 Election by Small Business Corporation 09/20/2024 202438003 1362.02-02 Ceases to be Small Business Corporation 09/20/2024 202438003 1362.04-00 Inadvertent Terminations 09/20/2024 202438002 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/20/2024 202438002 355.01-00 Spin-Off 09/20/2024 202438002 368.04-00 Assets for Control of Transferee (Type "D") 09/20/2024 202438001 1295.02-00 Time For Making Election 09/20/2024 202438001 1295.02-02 Retroactive Elections 09/20/2024 202438000 6110.00-00 Index for Public Inspection of Written Determination 09/20/2024 202437008 501.07-00 Social Clubs 09/13/2024 202437007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/13/2024 Pagination First page « First Previous page Previous … Page 5 Page 6 Page 7 Page 8 Current page 9 Page 10 Page 11 Page 12 Page 13 … Next page Next Last page Last »
