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 76 - 100 of 73670Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202417004 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024 202417004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024 202417003 7701.00-00 Definitions 04/26/2024 202417003 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024 202417003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/26/2024 202417002 168.24-01 Normalization Rules 04/26/2024 202417001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 04/26/2024 202417001 9100.00-00 Extension of Time for Making Certain Elections 04/26/2024 202417000 6110.00-00 Index for Public Inspection of Written Determination 04/26/2024 202416019 4945.04-04 Grants to Individuals 04/19/2024 202416018 4942.03-07 Set-Asides 04/19/2024 202416017 431.00-00 Minimum Funding Standards for Multiemployer Plans 04/19/2024 202416016 4945.04-04 Grants to Individuals 04/19/2024 202416015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/16/2024 202416015 501.03-30 Organizational and Operational Tests 04/16/2024 202416015 501.33-00 Private v. Public Interest Served 04/16/2024 202416014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/19/2024 202416014 501.33-00 Private v. Public Interest Served 04/19/2024 202416014 501.35-00 "Exclusively" Test 04/19/2024 202416013 42.00-00 Low-Income Housing Credit 04/19/2024 202416013 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024 202416013 9100.01-00 Section 42; Low-Income Housing Credit 04/19/2024 202416012 1031.00-00 Exchange of Property Held for Productive Use or Investment 04/19/2024 202416012 1031.01-00 Property Held For Productive Use or Investment 04/19/2024 202416011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024 Pagination First page « First Previous page Previous Page 1 Page 2 Page 3 Current page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »