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 1501 - 1525 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202410004 1362.01-03 Late Elections 03/08/2024 202410004 9100.00-00 Extension of Time for Making Certain Elections 03/08/2024 202410003 1361.00-00 Definitions 03/08/2024 202410003 1361.05-00 Qualified Subchapter S Subsidiary 03/08/2024 202410003 1362.00-00 Election by Small Business Corporation 03/08/2024 202410003 1362.01-00 Eligible v. Ineligible 03/08/2024 202410003 1362.01-03 Late Elections 03/08/2024 202410003 9100.00-00 Extension of Time for Making Certain Elections 03/08/2024 202410002 1362.04-00 Inadvertent Terminations 03/08/2024 202410001 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/08/2024 202410001 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/08/2024 202410000 6110.00-00 Index for Public Inspection of Written Determination 03/08/2024 202409022 4945.04-04 Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue 03/01/2024 202409021 501.03-08 Educational Organizations 03/01/2024 202409020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2024 202409020 501.03-30 Organizational and Operational Tests 03/01/2024 202409019 501.03-22 Scholarships, Endowment Funds and Trusts, Student Loans 03/01/2024 202409018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2024 202409017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/01/2024 202409016 6050I.01-00 Compliance 03/01/2024 202409015 2010.04-00 Portability Election under 2010(c)(5)(A) 03/01/2024 202409015 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 03/01/2024 202409014 42.00-00 Low-Income Housing Credit 03/01/2024 202409014 9100.00-00 Extension of Time for Making Certain Elections 03/01/2024 202409014 9100.01-00 Section 42; Low-Income Housing Credit 03/01/2024 Pagination First page « First Previous page Previous … Page 57 Page 58 Page 59 Page 60 Current page 61 Page 62 Page 63 Page 64 Page 65 … Next page Next Last page Last »
