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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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Afiche 5126 - 5150 of 76949
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 202320000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/19/2023 |
| 202319025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/12/2023 |
| 202319024 | 501.07-00 | Social Clubs | 05/12/2023 |
| 202319023 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/12/2023 |
| 202319022 | 501.07-01 | Profit v. Not for Profit | 05/12/2023 |
| 202319021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/12/2023 |
| 202319021 | 501.10-00 | Domestic Fraternal Societies, Orders, and Associations | 05/12/2023 |
| 202319020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/12/2023 |
| 202319019 | 501.07-00 | Social Clubs | 05/12/2023 |
| 202319018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/12/2023 |
| 202319017 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 05/12/2023 |
| 202319016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/12/2023 |
| 202319015 | 3131.00-00 | Employment Tax Credit for Paid Sick Leave related to COVID-19 | 05/12/2023 |
| 202319015 | 3134.00-00 | Employee Retention Credit for Employers due to COVID-19 | 05/12/2023 |
| 202319015 | 3504.00-00 | Acts to be Performed by Agents | 05/12/2023 |
| 202319015 | 3511.00-00 | Certified Professional Employer Organizations | 05/12/2023 |
| 202319015 | 6402.00-00 | Authority to Make Credits or Refunds | 05/12/2023 |
| 202319015 | 6402.01-00 | Credit of Overpayment Against Any Tax Liability | 05/12/2023 |
| 202319015 | 7705.00-00 | Definitions | 05/12/2023 |
| 202319015 | 7803.03-00 | Taxpayer Bill of Rights | 05/12/2023 |
| 202319015 | 9999.00-00 | Miscellaneous Issues | 05/12/2023 |
| 202319014 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 05/12/2023 |
| 202319014 | 9100.22-00 | Other | 05/12/2023 |
| 202319013 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 05/12/2023 |
| 202319012 | 1362.00-00 | Election by Small Business Corporation | 05/12/2023 |
