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 776 - 800 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202405003 1361.03-02 Qualified Subchapter S Trusts 02/02/2024 202405003 1362.00-00 Election by Small Business Corporation 02/02/2024 202405003 1362.01-00 Eligible v. Ineligible 02/02/2024 202405003 1362.02-00 Termination of Election 02/02/2024 202405003 1362.02-02 Ceases to be Small Business Corporation 02/02/2024 202405003 1362.04-00 Inadvertent Terminations 02/02/2024 202405002 115.00-00 Income of States, Municipalities, etc. 02/02/2024 202405002 115.03-00 Essential Governmental Function 02/02/2024 202405002 115.06-00 Income Accruing to the State 02/02/2024 202405002 6012.00-00 Persons Required to Make Returns of Income (Required v. Not Required) 02/02/2024 202405002 6012.05-01 Estates or Trusts 02/02/2024 202405001 856.00-00 Definition of Real Estate Investment Trust 02/02/2024 202405000 6110.00-00 Index for Public Inspection of Written Determination 02/02/2024 202404010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2024 202404009 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2024 202404008 501.03-18 Prevention of Cruelty Groups 01/26/2024 202404007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2024 202404006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/26/2024 202404005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/26/2024 202404005 355.01-00 Spin-Off 01/26/2024 202404005 368.00-00 Definitions Relating to Corporate Reorganizations 01/26/2024 202404005 368.04-00 Assets for Control of Transferee (Type "D") 01/26/2024 202404004 2010.04-00 Portability Election under Section 2010(c)(5)(A) 01/26/2024 202404004 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 01/26/2024 202404003 408.03-00 Rollover Contributions 01/26/2024 Pagination First page « First Previous page Previous … Page 28 Page 29 Page 30 Page 31 Current page 32 Page 33 Page 34 Page 35 Page 36 … Next page Next Last page Last »
