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 726 - 750 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202406006 305.04-00 Disproportionate Distributions 02/09/2024 202406005 118.01-00 Contributions by Shareholders 02/09/2024 202406005 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024 202406005 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024 202406005 305.04-00 Disproportionate Distributions 02/09/2024 202406004 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 02/09/2024 202406004 1502.75-00 Filing Requirements 02/09/2024 202406004 9100.00-00 Extension of Time for Making Certain Elections 02/09/2024 202406004 9100.20-00 Section 1502; Election to File Consolidated Return 02/09/2024 202406003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 02/09/2024 202406003 9100.00-00 Extension of Time for Making Certain Elections 02/09/2024 202406002 118.01-00 Contributions by Shareholders 02/09/2024 202406002 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024 202406002 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024 202406002 305.04-00 Disproportionate Distributions 02/09/2024 202406001 118.01-00 Contributions by Shareholders 02/09/2024 202406001 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 02/09/2024 202406001 2511.00-00 Transfers in General (Gift v. Not a Gift) 02/09/2024 202406001 305.04-00 Disproportionate Distributions 02/09/2024 202406000 6110.00-00 Index for Public Inspection of Written Determination 02/09/2024 202405018 4942.03-07 Set-Asides 02/02/2024 202405017 4945.04-04 Grants to Individuals 02/02/2024 202405016 4945.04-04 Grants to Individuals 02/02/2024 202405015 501.05-01 Agriculture and Horticulture Organizations 02/02/2024 202405014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/02/2024 Pagination First page « First Previous page Previous … Page 26 Page 27 Page 28 Page 29 Current page 30 Page 31 Page 32 Page 33 Page 34 … Next page Next Last page Last »