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 7151 - 7175 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202037000 6110.00-00 Index for Public Inspection of Written Determination 09/11/2020 202036008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 09/04/2020 202036008 501.33-00 Private v. Public Interest Served 09/04/2020 202036008 501.35-00 "Exclusively" Test 09/04/2020 202036007 501.35-00 "Exclusively" Test 09/04/2020 202036007 501.36.01 Section 501(c)(3) Organizations 09/04/2020 202036006 4945.04-04 Grants to Individuals 09/04/2020 202036005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/04/2020 202036005 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 09/04/2020 202036005 368.04-00 Assets for Control of Transferee (Type "D") 09/04/2020 202036004 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/04/2020 202036004 9100.00-00 Extension of Time for Making Certain Elections 09/04/2020 202036003 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 09/04/2020 202036003 9100.00-00 Extension of Time for Making Certain Elections 09/04/2020 202036002 7701.00-00 Definitions 09/04/2020 202036002 7701.02-00 Partnerships v. Associations 09/04/2020 202036001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 09/04/2020 202036001 355.03-00 Active Business 09/04/2020 202036001 368.00-00 Definitions Relating to Corporate Reorganizations 09/04/2020 202036001 368.04-00 Assets for Control of Transferee (Type "D") 09/04/2020 202036000 6110.00-00 Index for Public Inspection of Written Determination 09/04/2020 202035012 1501.00-00 Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) 08/28/2020 202035012 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 08/28/2020 202035012 1502.98-03 Rules Upon Becoming a Member 08/28/2020 202035011 61.00-00 Gross Income v. Not Gross Income 08/28/2020 Pagination First page « First Previous page Previous … Page 283 Page 284 Page 285 Page 286 Current page 287 Page 288 Page 289 Page 290 Page 291 … Next page Next Last page Last »