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. Afiche 5101 - 5125 of 74018jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202145032 4945.04-04 Grants to Individuals 11/12/2021 202145031 501.03-30 Organizational and Operational Tests 11/12/2021 202145031 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/12/2021 202145031 501.03-05 Corporations 11/12/2021 202145031 501.33-00 Private v. Public Interest Served 11/12/2021 202145030 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 11/12/2021 202145030 501.04-07 Homeowners Association 11/12/2021 202145029 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/12/2021 202145029 501.35-00 "Exclusively" Test 11/12/2021 202145029 501.36-00 Business Activities 11/12/2021 202145028 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/12/2021 202145028 501.03-30 Organizational and Operational Tests 11/12/2021 202145027 355.01-00 Spin-Off 11/12/2021 202145027 368.04-00 Assets for Control of Transferee (Type "D") 11/12/2021 202145026 2055.12-10 Reformations of Nonqualifying Interests 11/12/2021 202145026 664.03-02 Charitable Remainder Unitrust 11/12/2021 202145025 1502.93-00 Intercompany Transactions 11/12/2021 202145025 368.08-06 Business Enterprise Continuity 11/12/2021 202145024 2010.04-00 Portability Election under Section 2010(c)(5)(A) 11/12/2021 202145024 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 11/12/2021 202145023 168.00-00 Modified Accelerated Cost Recovery System 11/12/2021 202145023 9100.00-00 Extension of Time for Making Certain Elections 11/12/2021 202145023 9100.04-00 Section 168; MACRS 11/12/2021 202145023 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/12/2021 202145022 9100.04-00 Section 168; MACRS 11/12/2021 Pagination First page « Premye Previous page Anvan … Page 201 Page 202 Page 203 Page 204 Aktyèl paj 205 Page 206 Page 207 Page 208 Page 209 … Next page Apre Last page Anvan »
