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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 4901 - 4925 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202327001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/07/2023 |
| 202327000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/07/2023 |
| 202326025 | 4945.04-04 | Grants to Individuals | 06/30/2023 |
| 202326024 | 4945.04-04 | Grants to Individuals | 06/30/2023 |
| 202326023 | 4945.04-04 | Grants to Individuals | 06/30/2023 |
| 202326022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/30/2023 |
| 202326022 | 501.03-05 | Corporations | 06/30/2023 |
| 202326021 | 501.07-00 | Social Clubs | 06/30/2023 |
| 202326020 | 501.35-00 | "Exclusively" Test | 06/30/2023 |
| 202326020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/30/2023 |
| 202326019 | 148.00-00 | Arbitrage | 06/30/2023 |
| 202326018 | 3111.03-02 | Sick and Family Leave and Credits (COVID-19) | 06/30/2023 |
| 202326018 | 3112.00-00 | Instrumentalities of U.S. (Exemption) | 06/30/2023 |
| 202326017 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 06/30/2023 |
| 202326016 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/30/2023 |
| 202326016 | 2642.00-00 | Inclusion Ratio | 06/30/2023 |
| 202326016 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/30/2023 |
| 202326015 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 06/30/2023 |
| 202326014 | 7701.00-00 | Definitions | 06/30/2023 |
| 202326014 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/30/2023 |
| 202326014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/30/2023 |
| 202326013 | 7701.00-00 | Definitions | 06/30/2023 |
| 202326013 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/30/2023 |
| 202326013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/30/2023 |
| 202326012 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/30/2023 |
