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 71276 - 71300 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202303013 501.07-00 Social Clubs 01/20/2023 202303014 4945.04-04 Grants to Individuals 01/20/2023 202304000 6110.00-00 Index for Public Inspection of Written Determination 01/27/2023 202304001 3401.06-07 Benefits Provided Under Certain Employee Benefit Plans 01/27/2023 202304001 401.29-00 Cash or Deferred Arrangements 01/27/2023 202304001 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 01/27/2023 202304001 414.09-00 Certain Employee Contributions 01/27/2023 202304001 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 01/27/2023 202304002 7701.00-00 Definitions 01/27/2023 202304002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/27/2023 202304003 856.04-00 Rents From Real Property 01/27/2023 202304004 1362.00-00 Election by Small Business Corporation 01/27/2023 202304004 1362.01-00 Eligible v. Ineligible 01/27/2023 202304004 1362.01-01 Shareholder Consent 01/27/2023 202304004 1362.02-00 Termination of Election 01/27/2023 202304004 1362.04-00 Inadvertent Terminations 01/27/2023 202304005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/27/2023 202304005 355.01-00 Spin-Off 01/27/2023 202304005 355.01-01 Split-Off 01/27/2023 202304005 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 01/27/2023 202304005 368.00-00 Definitions Relating to Corporate Reorganizations 01/27/2023 202304005 368.04-00 Assets for Control of Transferee (Type "D") 01/27/2023 202304006 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 01/27/2023 202304007 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 01/27/2023 202304007 355.01-00 Spin-Off 01/27/2023 Pagination First page « First Previous page Previous … Page 2848 Page 2849 Page 2850 Page 2851 Current page 2852 Page 2853 Page 2854 Page 2855 Page 2856 … Next page Next Last page Last »