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 51 - 75 of 73586Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202415000 6110.00-00 Index for Public Inspection of Written Determination 04/12/2024 202414012 4945.04-04 Grants to Individuals 04/05/2024 202414011 4945.04-04 Grants to Individuals 04/05/2024 202414010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/05/2024 202414009 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/05/2024 202414009 501.04-06 Community 04/05/2024 202414009 501.04-07 Homeowners Association 04/05/2024 202414008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/05/2024 202414008 501.03-04 Unincorporated Associations 04/05/2024 202414007 501.03-30 Organizational and Operational Tests 04/05/2024 202414007 501.32-01 Distribution of Assets to Private Individuals 04/05/2024 202414007 501.33-00 Private v. Public Interest Served 04/05/2024 202414007 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 04/05/2024 202414006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/05/2024 202414005 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/05/2024 202414005 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/05/2024 202414005 501.03-04 Unincorporated Associations 04/05/2024 202414004 856.00-00 Definition of Real Estate Investment Trust 04/05/2024 202414004 856.07-00 Treatment of Wholly Owned Subsidiaries 04/05/2024 202414004 9100.00-00 Extension of Time for Making Certain Elections 04/05/2024 202414003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 04/05/2024 202414003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 04/05/2024 202414002 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/05/2024 202414002 9100.22-00 Other 04/05/2024 202414001 1362.04-00 Inadvertent Terminations 04/05/2024 Pagination First page « First Previous page Previous Page 1 Page 2 Current page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »
