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 1 - 25 of 72989Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202349019 509.02-01 Publicly Supported Organizations 12/08/2023 202349018 4945.04-04 Grants to Individuals 12/08/2023 202349017 4945.04-04 Grants to Individuals 12/08/2023 202349016 4945.04-04 Grants to Individuals 12/08/2023 202349015 4942.03-07 Set-Asides 12/08/2023 202349014 501.33-00 Private v. Public Interest Served 12/08/2023 202349014 501.35-00 "Exclusively" Test 12/08/2023 202349013 501.03-19 Public Recreation Facilities and Athletic Organizations 12/08/2023 202349013 501.03-30 Organizational and Operational Tests 12/08/2023 202349013 501.33-00 Private v. Public Interest Served 12/08/2023 202349012 856.00-00 Definition of Real Estate Investment Trust 12/08/2023 202349012 856.07-00 Treatment of Wholly Owned Subsidiaries 12/08/2023 202349012 9100.00-00 Extension of Time for Making Certain Elections 12/08/2023 202349011 1502.21-00 Consolidated Net Operating Loss Deduction 12/08/2023 202349011 172.01-00 Carryback and Carryover 12/08/2023 202349011 9100.22-00 Other 12/08/2023 202349010 1400Z.01-00 Designation of Opportunity Zones 12/08/2023 202349009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/08/2023 202349009 355.01-00 Spin-Off 12/08/2023 202349009 368.00-00 Definitions Relating to Corporate Reorganizations 12/08/2023 202349009 368.04-00 Assets for Control of Transferee (Type "D") 12/08/2023 202349008 9100.00-00 Extension of Time for Making Certain Elections 12/08/2023 202349008 992.02-00 Election 12/08/2023 202349007 1400Z.01-00 Designation of Opportunity Zones 12/08/2023 202349007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 12/08/2023 Pagination Current page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »
