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 76 - 100 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 202419025 501.01-00 Instrumentalities of U.S. 05/10/2024 202419025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2024 202419025 501.03-30 Organizational and Operational Tests 05/10/2024 202419025 501.33-00 Private v. Public Interest Served 05/10/2024 202419024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2024 202419023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2024 202419022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2024 202419021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2024 202419020 501.03-30 Organizational and Operational Tests 05/10/2024 202419019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/10/2024 202419019 501.33-00 Private v. Public Interest Served 05/10/2024 202419018 501.03-30 Organizational and Operational Tests 05/10/2024 202419017 501.13-00 Cemetery Companies 05/10/2024 202419017 501.13-00 Cemetery Companies 05/10/2024 202419016 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/10/2024 202419016 368.04-00 Assets for Control of Transferee (Type "D") 05/10/2024 202419015 9100.04-00 Section 168; MACRS 05/10/2024 202419014 9100.00-00 Extension of Time for Making Certain Elections 05/10/2024 202419013 1400Z.01-00 Designation of Opportunity Zones 05/10/2024 202419013 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/10/2024 202419013 9100.00-00 Extension of Time for Making Certain Elections 05/10/2024 202419012 1362.04-00 Inadvertent Terminations 05/10/2024 202419011 1361.00-00 Definitions 05/10/2024 202419011 1361.01-03 Non-Resident Alien as Shareholder 05/10/2024 202419011 1362.00-00 Election by Small Business Corporation 05/10/2024 Pagination First page « First Previous page Previous Page 1 Page 2 Page 3 Current page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »
