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 301 - 325 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202443021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024 202443021 501.33-00 Private v. Public Interest Served 10/25/2024 202443021 501.36-01 Section 501(c)(3) Organizations 10/25/2024 202443020 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/25/2024 202443020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024 202443020 501.03-30 Organizational and Operational Tests 10/25/2024 202443019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/25/2024 202443018 501.05-01 Agriculture and Horticulture Organizations 10/25/2024 202443017 401.00-00 Qualified Pension, Profit-Sharing, and Stock Bonus Plan 10/25/2024 202443017 401.27-00 Medical, Etc. Benefits 10/25/2024 202443016 1362.04-00 Inadvertent Terminations 10/25/2024 202443015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 10/25/2024 202443014 9100.00-00 Extension of Time for Making Certain Elections 10/25/2024 202443013 468A.04-02 Revised Schedules 10/25/2024 202443012 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 10/25/2024 202443011 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/25/2024 202443011 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/25/2024 202443010 168.00-00 Modified Accelerated Cost Recovery System 10/25/2024 202443010 9100.00-00 Extension of Time for Making Certain Elections 10/25/2024 202443009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 10/25/2024 202443009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 10/25/2024 202443008 115.00-00 Income of States, Municipalities, etc. 10/25/2024 202443007 115.00-00 Income of States, Municipalities, etc. 10/25/2024 202443006 7701.00-00 Definitions 10/25/2024 202443006 9100.00-00 Extension of Time for Making Certain Elections 10/25/2024 Pagination First page « First Previous page Previous … Page 9 Page 10 Page 11 Page 12 Current page 13 Page 14 Page 15 Page 16 Page 17 … Next page Next Last page Last »
