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 74757Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202448019 4945.04-04 Grants to Individuals 11/26/2024 202448018 4945.04-04 Grants to Individuals 11/26/2024 202448017 4945.04-04 Grants to Individuals 11/26/2024 202448016 501.03-04 Unincorporated Associations 11/26/2024 202448016 501.03-30 Organizational and Operational Tests 11/26/2024 202448016 501.33-00 Private v. Public Interest Served 11/26/2024 202448015 501.36.01 Section 501(c)(3) Organizations 11/26/2024 202448015 501.13-00 Cemetery Companies 11/26/2024 202448014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/26/2024 202448013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/26/2024 202448013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/26/2024 202448013 501.03-05 Corporations 11/26/2024 202448012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/26/2024 202448012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/26/2024 202448012 501.33-00 Private v. Public Interest Served 11/26/2024 202448011 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/29/2024 202448011 9100.00-00 Extension of Time for Making Certain Elections 11/29/2024 202448010 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 11/29/2024 202448010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 11/29/2024 202448010 9100.00-00 Extension of Time for Making Certain Elections 11/29/2024 202448010 9100.22-00 Other 11/29/2024 202448009 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/29/2024 202448008 2010.04-00 Portability Election under 2010(c)(5)(A) 11/29/2024 202448008 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under 6018(a)) 11/29/2024 202448007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 11/29/2024 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 »
