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 2551 - 2575 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202311007 501.03-30 Organizational and Operational Tests 03/17/2023 202311007 501.33-00 Private v. Public Interest Served 03/17/2023 202311007 501.36-00 Business Activities 03/17/2023 202311006 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/17/2023 202311005 355.01-00 Spin-Off 03/17/2023 202311005 368.04-00 Assets for Control of Transferee (Type "D") 03/17/2023 202311004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/17/2023 202311004 9100.00-00 Extension of Time for Making Certain Elections 03/17/2023 202311003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/17/2023 202311003 9100.00-00 Extension of Time for Making Certain Elections 03/17/2023 202311002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/17/2023 202311002 9100.00-00 Extension of Time for Making Certain Elections 03/17/2023 202311001 213.00-00 Medical, Dental, etc., Expenses 03/17/2023 202311001 213.05-00 Medical Care 03/17/2023 202311000 6110.00-00 Index for Public Inspection of Written Determination 03/17/2023 202310014 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 03/10/2023 202310013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/10/2023 202310013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/10/2023 202310013 501.03-30 Organizational and Operational Tests 03/10/2023 202310013 501.33-00 Private v. Public Interest Served 03/10/2023 202310012 501.07-00 Social Clubs 03/10/2023 202310011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/10/2023 202310011 501.03-05 Corporations 03/10/2023 202310011 501.03-30 Organizational and Operational Tests 03/10/2023 202310010 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 03/10/2023 Pagination First page « First Previous page Previous … Page 99 Page 100 Page 101 Page 102 Current page 103 Page 104 Page 105 Page 106 Page 107 … Next page Next Last page Last »