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 2626 - 2650 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202306008 6402.00-00 Authority to Make Credits or Refunds 02/10/2023 202306008 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 02/10/2023 202306007 2010.04-00 Portability Election under Section 2010(c)(5)(A) 02/10/2023 202306007 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 02/10/2023 202306006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/10/2023 202306005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/10/2023 202306004 9100.00-00 Extension of Time for Making Certain Elections 02/10/2023 202306004 9100.04-00 Section 168; MACRS 02/10/2023 202306004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2023 202306003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/10/2023 202306003 9100.00-00 Extension of Time for Making Certain Elections 02/10/2023 202306002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2023 202306001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 02/10/2023 202306000 6110.00-00 Index for Public Inspection of Written Determination 02/10/2023 202305020 509.02-01 Publicly Supported Organizations 02/03/2023 202305019 4945.04-04 Grants to Individuals 02/03/2023 202305018 4942.03-07 Set-Asides 02/03/2023 202305017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/03/2023 202305017 501.03-30 Organizational and Operational Tests 02/03/2023 202305016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/03/2023 202305015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/03/2023 202305015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/03/2023 202305015 501.03-30 Organizational and Operational Tests 02/03/2023 202305015 501.33-00 Private v. Public Interest Served 02/03/2023 202305014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/03/2023 Pagination First page « First Previous page Previous … Page 102 Page 103 Page 104 Page 105 Current page 106 Page 107 Page 108 Page 109 Page 110 … Next page Next Last page Last »