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 6601 - 6625 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202101006 501.03-05 Corporations 01/08/2021 202101005 501.02-00 Title-Holding Company 01/08/2021 202101004 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/08/2021 202101004 9100.22-00 Other 01/08/2021 202101003 1502.75-00 Filing Requirements 01/08/2021 202101003 9100.22-00 Other 01/08/2021 202101002 4941.00-00 Excise Taxes on Acts of Self-Dealing 01/08/2021 202101002 4941.04-00 Definition of Self-Dealing 01/08/2021 202101002 4943.00-00 Excise Taxes on Excess Business Holdings 01/08/2021 202101001 1361.00-00 Definitions 01/08/2021 202101001 1361.01-05 Ineligible Corporation 01/08/2021 202101001 1361.03-03 Electing Small Business Trusts 01/08/2021 202101001 1362.02-00 Termination of Election 01/08/2021 202101001 1362.04-00 Inadvertent Terminations 01/08/2021 202101000 6110.00-00 Index for Public Inspection of Written Determination 01/08/2021 202053020 501.33-00 Private v. Public Interest Served 12/31/2020 202053020 501.35-00 "Exclusively" Test 12/31/2020 202053019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/31/2020 202053019 501.35-00 "Exclusively" Test 12/31/2020 202053018 4945.04-04 Grants to Individuals 12/31/2020 202053017 4942.03-07 Set-Asides 12/31/2020 202053016 4945.04-04 Grants to Individuals 12/31/2020 202053015 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 12/31/2020 202053015 7508A.00-00 Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters 12/31/2020 202053014 7873.00-00 Federal Tax Treatment of Income Derived By Indians From Exercise of Fishing Rights Secured by Treaty, Etc. 12/31/2020 Pagination First page « First Previous page Previous … Page 261 Page 262 Page 263 Page 264 Current page 265 Page 266 Page 267 Page 268 Page 269 … Next page Next Last page Last »
