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 6526 - 6550 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202103014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/22/2021 202103014 501.03-30 Organizational and Operational Tests 01/22/2021 202103013 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/22/2021 202103012 9100.00-00 Extension of Time for Making Certain Elections 01/22/2021 202103012 992.02-00 Election 01/22/2021 202103011 1275.08-00 Integration 01/22/2021 202103011 9100.00-00 Extension of Time for Making Certain Elections 01/22/2021 202103010 1362.00-00 Election by Small Business Corporation 01/22/2021 202103009 1362.00-00 Election by Small Business Corporation 01/22/2021 202103009 1362.04-00 Inadvertent Terminations 01/22/2021 202103008 7701.00-00 Definitions 01/22/2021 202103008 9100.00-00 Extension of Time for Making Certain Elections 01/22/2021 202103008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/22/2021 202103007 1362.00-00 Election by Small Business Corporation 01/22/2021 202103007 1362.04-00 Inadvertent Terminations 01/22/2021 202103006 1362.00-00 Election by Small Business Corporation 01/22/2021 202103006 1362.04-00 Inadvertent Terminations 01/22/2021 202103005 1362.00-00 Election by Small Business Corporation 01/22/2021 202103005 1362.04-00 Inadvertent Terminations 01/22/2021 202103004 1362.00-00 Election by Small Business Corporation 01/22/2021 202103004 1362.04-00 Inadvertent Terminations 01/22/2021 202103003 1362.00-00 Election by Small Business Corporation 01/22/2021 202103003 1362.04-00 Inadvertent Terminations 01/22/2021 202103002 1362.00-00 Election by Small Business Corporation 01/22/2021 202103002 1362.04-00 Inadvertent Terminations 01/22/2021 Pagination First page « First Previous page Previous … Page 258 Page 259 Page 260 Page 261 Current page 262 Page 263 Page 264 Page 265 Page 266 … Next page Next Last page Last »