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 3026 - 3050 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202248009 1502.13-00 Intercompany Transactions 12/02/2022 202248009 1502.13-01 Stock of Members 12/02/2022 202248008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/02/2022 202248008 355.01-00 Spin-Off 12/02/2022 202248008 355.05-01 Distribution of Control 12/02/2022 202248008 368.00-00 Definitions Relating to Corporate Reorganizations 12/02/2022 202248007 9100.00-00 Extension of Time for Making Certain Elections 12/02/2022 202248007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/02/2022 202248006 2632.00-00 Special Rules for Allocation of GST Exemption 12/02/2022 202248006 2642.00-00 Inclusion Ratio 12/02/2022 202248006 9100.00-00 Extension of Time for Making Certain Elections 12/02/2022 202248005 9100.22-00 Other 12/02/2022 202248004 9100.22-00 Other 12/02/2022 202248003 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/02/2022 202248003 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/02/2022 202248002 1362.04-00 Inadvertent Terminations 12/02/2022 202248001 2642.00-00 Inclusion Ratio 12/02/2022 202248001 9100.00-00 Extension of Time for Making Certain Elections 12/02/2022 202248000 6110.00-00 Index for Public Inspection of Written Determination 12/02/2022 202247019 4945.04-04 Grants to Individuals 11/25/2022 202247018 4945.04-04 Grants to Individuals 11/25/2022 202247017 4945.04-04 Grants to Individuals 11/25/2022 202247016 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 11/25/2022 202247016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/25/2022 202247016 501.03-30 Organizational and Operational Tests 11/25/2022 Pagination First page « First Previous page Previous … Page 118 Page 119 Page 120 Page 121 Current page 122 Page 123 Page 124 Page 125 Page 126 … Next page Next Last page Last »