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 5176 - 5200 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202144032 509.02-01 Publicly Supported Organizations 11/05/2021 202144031 4945.04-04 Grants to Individuals 11/05/2021 202144030 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 11/05/2021 202144030 501.03-19 Public Recreation Facilities and Athletic Organizations 11/05/2021 202144030 501.33-00 Private v. Public Interest Served 11/05/2021 202144030 501.35-00 "Exclusively" Test 11/05/2021 202144029 501.35-00 "Exclusively" Test 11/05/2021 202144028 501.03-02 Foundations 11/05/2021 202144028 501.35-00 "Exclusively" Test 11/05/2021 202144028 501.36-03 Publishing Activities, Radio, Television, etc. 11/05/2021 202144027 6611.04-00 Interest on Refunds 11/05/2021 202144026 1202.00-00 50-Percent Exclusion for Gain from Certain Small Business Stocks 11/05/2021 202144025 9100.09-00 Section 442; Accounting Periods 11/05/2021 202144024 754.02-00 Timeliness of Election 11/05/2021 202144024 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021 202144023 754.02-00 Timeliness of Election 11/05/2021 202144023 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021 202144022 754.02-00 Timeliness of Election 11/05/2021 202144022 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021 202144021 754.02-00 Timeliness of Election 11/05/2021 202144021 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021 202144020 754.02-00 Timeliness of Election 11/05/2021 202144020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021 202144019 754.02-00 Timeliness of Election 11/05/2021 202144019 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 11/05/2021 Pagination First page « First Previous page Previous … Page 204 Page 205 Page 206 Page 207 Current page 208 Page 209 Page 210 Page 211 Page 212 … Next page Next Last page Last »
