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. Afiche 5376 - 5400 of 74018jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202140004 4161.01-00 Sport Fishing Equipment 10/08/2021 202140003 613A.04-02 Retailers Excluded 10/08/2021 202140002 165.06-00 Worthless Securities 10/08/2021 202140001 1361.03-02 Qualified Subchapter S Trusts 10/08/2021 202140001 1362.01-01 Shareholder Consent 10/08/2021 202140001 1362.04-00 Inadvertent Terminations 10/08/2021 202140000 6110.00-00 Index for Public Inspection of Written Determination 10/08/2021 202139011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/01/2021 202139011 501.03-30 Organizational and Operational Tests 10/01/2021 202139010 4945.04-04 Grants to Individuals 10/01/2021 202139009 6226B.00-00 Alternative to Payment of Imputed Underpayment 10/01/2021 202139008 103.00-00 Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) 10/01/2021 202139007 7526.00-00 Low-Income Taxpayer Clinics 10/01/2021 202139006 355.01-00 Spin-Off 10/01/2021 202139006 361.02-02 Certain Transfers to Creditors 10/01/2021 202139006 368.04-00 Assets for Control of Transferee (Type "D") 10/01/2021 202139005 1361.00-00 Definitions 10/01/2021 202139005 1361.03-00 Certain Trusts Permitted as Shareholders 10/01/2021 202139005 1361.03-02 Qualified Subchapter S Trusts 10/01/2021 202139005 1362.00-00 Election by Small Business Corporation 10/01/2021 202139005 1362.02-00 Termination of Election 10/01/2021 202139005 1362.02-02 Ceases to be Small Business Corporation 10/01/2021 202139005 1362.04-00 Inadvertent Terminations 10/01/2021 202139004 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/01/2021 202139004 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/01/2021 Pagination First page « Premye Previous page Anvan … Page 212 Page 213 Page 214 Page 215 Aktyèl paj 216 Page 217 Page 218 Page 219 Page 220 … Next page Apre Last page Anvan »
