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 71426 - 71450 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202308008 9100.00-00 Extension of Time for Making Certain Elections 02/24/2023 202308008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/24/2023 202308009 9100.00-00 Extension of Time for Making Certain Elections 02/24/2023 202308009 9100.22-00 Other 02/24/2023 202308009 951A.00-00 Global Intangible Low-Taxed Income Included in Gross Income of United States Shareholders 02/24/2023 202308009 951A.02-00 Net CFC Tested Income 02/24/2023 202308010 162.00-00 Trade or Business (Deductible v. Not Deductible) 02/24/2023 202308010 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 02/24/2023 202308010 9100.00-00 Extension of Time for Making Certain Elections 02/24/2023 202308011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/24/2023 202308012 501.03-30 Organizational and Operational Tests 02/24/2023 202308012 501.33-00 Private v. Public Interest Served 02/24/2023 202308012 501.35-00 "Exclusively" Test 02/24/2023 202308013 4942.03-07 Set-Asides 02/24/2023 202309000 6110.00-00 Index for Public Inspection of Written Determination 03/03/2023 202309001 263.16-00 Election to Deduct or Capitalize Certain Expenditures 03/03/2023 202309001 9100.00-00 Extension of Time for Making Certain Elections 03/03/2023 202309002 1032.00-00 Exchange of Stock for Property (Recognition v. Nonrecognition) 03/03/2023 202309002 1502.75-00 Filing Requirements 03/03/2023 202309002 1502.75-10 When Group Remains in Existence 03/03/2023 202309002 351.00-00 Transfer to Corporation Controlled by Transferor 03/03/2023 202309002 354.00-00 Exchanges of Stock and Securities in Certain Reorganizations 03/03/2023 202309002 368.00-00 Definitions Relating to Corporate Reorganizations 03/03/2023 202309002 833.00-00 Treatment of Blue Cross Blue Shield Organizations 03/03/2023 202309002 833.01-00 Treated as Stock Insurance Company 03/03/2023 Pagination First page « First Previous page Previous … Page 2854 Page 2855 Page 2856 Page 2857 Current page 2858 Page 2859 Page 2860 Page 2861 Page 2862 … Next page Next Last page Last »
