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 71301 - 71325 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202304007 368.00-00 Definitions Relating to Corporate Reorganizations 01/27/2023 202304007 368.04-00 Assets for Control of Transferee (Type "D") 01/27/2023 202304008 1503.04-00 Dual Consolidated Loss 01/27/2023 202304008 961.00-00 Adjustments to Basis of Stock In Controlled Foreign Corporations and of Other Property (Increase v. Reduction) 01/27/2023 202304009 263.13-00 Acquisition of Property, Intangibles 01/27/2023 202304010 501.07-00 Social Clubs 01/27/2023 202304011 501.07-00 Social Clubs 01/27/2023 202304012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/27/2023 202304013 501.07-00 Social Clubs 01/27/2023 202304014 501.03-05 Corporations 01/27/2023 202304014 501.03-08 Educational Organizations 01/27/2023 202304014 501.03-30 Organizational and Operational Tests 01/27/2023 202304014 501.33-00 Private v. Public Interest Served 01/27/2023 202304015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/27/2023 202304016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/27/2023 202304017 4945.04-04 Grants to Individuals 01/27/2023 202304018 4945.04-04 Grants to Individuals 01/27/2023 202304019 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 01/27/2023 202305000 6110.00-00 Index for Public Inspection of Written Determination 02/03/2023 202305001 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 02/03/2023 202305001 401.27-00 Medical, Etc. Benefits 02/03/2023 202305002 1362.00-00 Election by Small Business Corporation 02/03/2023 202305002 1362.02-00 Termination of Election 02/03/2023 202305002 1362.02-02 Ceases to be Small Business Corporation 02/03/2023 202305002 1362.04-00 Inadvertent Terminations 02/03/2023 Pagination First page « First Previous page Previous … Page 2849 Page 2850 Page 2851 Page 2852 Current page 2853 Page 2854 Page 2855 Page 2856 Page 2857 … Next page Next Last page Last »