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 2951 - 2975 of 74092jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202302016 501.07-00 Social Clubs 01/13/2023 202302015 4945.04-04 Grants to Individuals 01/13/2023 202302014 4942.03-07 Set-Asides 01/13/2023 202302013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/13/2023 202302012 170.12-09 Substantiation 01/13/2023 202302011 165.00-00 Deductions For Losses 01/13/2023 202302011 165.13-00 Abandonment Losses 01/13/2023 202302010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/13/2023 202302010 9100.22-00 Other 01/13/2023 202302009 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/13/2023 202302009 9100.22-00 Other 01/13/2023 202302008 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 01/13/2023 202302008 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/13/2023 202302008 9100.00-00 Extension of Time for Making Certain Elections 01/13/2023 202302008 9100.22-00 Other 01/13/2023 202302007 402A.00-00 Optional Treatment of Elective Deferrals as Roth Contributions 01/13/2023 202302006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2023 202302005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2023 202302004 1361.00-00 Definitions 01/13/2023 202302004 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 01/13/2023 202302004 1361.01-04 More than One Class of Stock 01/13/2023 202302004 1361.01-05 Ineligible Corporation 01/13/2023 202302004 1362.00-00 Election by Small Business Corporation 01/13/2023 202302004 1362.04-00 Inadvertent Terminations 01/13/2023 202302003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/13/2023 Pagination First page « Premye Previous page Anvan … Page 115 Page 116 Page 117 Page 118 Aktyèl paj 119 Page 120 Page 121 Page 122 Page 123 … Next page Apre Last page Anvan »
