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 6376 - 6400 of 74989jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202139004 162.00-00 Trade or Business (Deductible v. Not Deductible) 10/01/2021 202139004 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 10/01/2021 202139004 461.07-00 Contested Liabilities 10/01/2021 202139004 468B.01-00 In General 10/01/2021 202139003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/01/2021 202139002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/01/2021 202139001 108.04-01 Debt Acquisition By Related Person 10/01/2021 202139001 355.01-00 Spin-Off 10/01/2021 202139000 6110.00-00 Index for Public Inspection of Written Determination 10/01/2021 202138010 501.03-20 Religious Organizations 09/24/2021 202138010 504.02-00 Church, etc. 09/24/2021 202138010 501.35-00 "Exclusively" Test 09/24/2021 202138009 4945.04-04 Grants to Individuals 09/24/2021 202138008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/24/2021 202138008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/24/2021 202138008 501.03-30 Organizational and Operational Tests 09/24/2021 202138008 501.33-00 Private v. Public Interest Served 09/24/2021 202138008 501.35-00 "Exclusively" Test 09/24/2021 202138007 501.03-30 Organizational and Operational Tests 09/24/2021 202138007 501.33-00 Private v. Public Interest Served 09/24/2021 202138007 501.35-00 "Exclusively" Test 09/24/2021 202138006 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2021 202138006 754.02-00 Timeliness of Election 09/24/2021 202138006 9100.00-00 Extension of Time for Making Certain Elections 09/24/2021 202138006 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/24/2021 Pagination First page « Premye Previous page Anvan … Page 252 Page 253 Page 254 Page 255 Aktyèl paj 256 Page 257 Page 258 Page 259 Page 260 … Next page Apre Last page Anvan »
