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 7801 - 7825 of 74122jwenn Èd Jwenn Afiche pa paj 2550100200 Rechèch Nimewo UILC Sijè Dat Piblikasyon 202016021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020 202016021 501.33-00 Private v. Public Interest Served 04/17/2020 202016020 501.03-30 Organizational and Operational Tests 04/17/2020 202016020 501.33-00 Private v. Public Interest Served 04/17/2020 202016019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/17/2020 202016019 501.03-30 Organizational and Operational Tests 04/17/2020 202016018 501.03-30 Organizational and Operational Tests 04/17/2020 202016018 501.33-00 Private v. Public Interest Served 04/17/2020 202016017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/17/2020 202016017 501.33-00 Private v. Public Interest Served 04/17/2020 202016016 468A.04-02 Revised Schedules 04/17/2020 202016015 9100.00-00 Extension of Time for Making Certain Elections 04/17/2020 202016015 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/17/2020 202016014 9100.00-00 Extension of Time for Making Certain Elections 04/17/2020 202016013 351.13-00 Investment Company Exception 04/17/2020 202016013 721.00-00 Nonrecognition of Gain or Loss on Contributions 04/17/2020 202016012 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/17/2020 202016012 9100.22-00 Other 04/17/2020 202016011 9100.00-00 Extension of Time for Making Certain Elections 04/17/2020 202016010 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 04/17/2020 202016010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/17/2020 202016009 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 04/17/2020 202016009 9100.22-00 Other 04/17/2020 202016008 7701.00-00 Definitions 04/17/2020 202016008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/17/2020 Pagination First page « Premye Previous page Anvan … Page 309 Page 310 Page 311 Page 312 Aktyèl paj 313 Page 314 Page 315 Page 316 Page 317 … Next page Apre Last page Anvan »