IRS Written Determinations
Instructions: More Information:

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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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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1 - 25 of 67,513 files Show per page:  25 50 100 200 « Previous | 1 2 3 4 5 6 7 8 9 10 | Next » 
Number Sorted Descending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
202103021 4942.03-07 Set-Asides 01/22/2021
202103020 4945.04-04 Grants to Individuals 01/22/2021
202103019 4945.04-04 Grants to Individuals 01/22/2021
202103018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/22/2021
202103018 501.03-30 Organizational and Operational Tests 01/22/2021
202103017 501.32-00 Income Inures v. does Not Inure to Private Individual 01/22/2021
202103017 501.32-01 Distribution of Assets to Private Individuals 01/22/2021
202103016 501.06-01 Performance of Particular Services for Members 01/22/2021
202103016 501.06-02 Conduct of Business for Profit 01/22/2021
202103015 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 01/22/2021
202103015 501.06-01 Performance of Particular Services for Members 01/22/2021
202103014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/22/2021
202103014 501.03-30 Organizational and Operational Tests 01/22/2021
202103013 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/22/2021
202103012 992.02-00 Election 01/22/2021
202103012 9100.00-00 Extension of Time for Making Certain Elections 01/22/2021
202103011 1275.08-00 Integration 01/22/2021
202103011 9100.00-00 Extension of Time for Making Certain Elections 01/22/2021
202103010 1362.00-00 Election by Small Business Corporation 01/22/2021
202103009 1362.00-00 Election by Small Business Corporation 01/22/2021
202103009 1362.04-00 Inadvertent Terminations 01/22/2021
202103008 7701.00-00 Definitions 01/22/2021
202103008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/22/2021
202103008 9100.00-00 Extension of Time for Making Certain Elections 01/22/2021
202103007 1362.00-00 Election by Small Business Corporation 01/22/2021

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