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 7451 - 7475 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202021003 9100.00-00 Extension of Time for Making Certain Elections 05/22/2020 202021002 1361.00-00 Definitions 05/22/2020 202021001 4941.04-00 Definition of Self-Dealing 05/22/2020 202021001 4947.02-00 Split-Interest Trusts 05/22/2020 202021000 6110.00-00 Index for Public Inspection of Written Determination 05/22/2020 202020025 4945.04-04 Grants to Individuals 05/15/2020 202020024 501.30-00 Control of Corporation 05/15/2020 202020024 501.36-01 Section 501(c)(3) Organizations 05/15/2020 202020023 4945.04-04 Grants to Individuals 05/15/2020 202020022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/15/2020 202020021 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 05/15/2020 202020020 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/15/2020 202020020 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020 202020020 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/15/2020 202020019 414.07-00 Governmental Plan 05/15/2020 202020018 7701.00-00 Definitions 05/15/2020 202020018 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020 202020017 453.06-06 Election Out 05/15/2020 202020016 1362.00-00 Election by Small Business Corporation 05/15/2020 202020016 1362.01-00 Eligible v. Ineligible 05/15/2020 202020016 1362.02-00 Termination of Election 05/15/2020 202020016 1362.04-00 Inadvertent Terminations 05/15/2020 202020015 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020 202020014 7701.00-00 Definitions 05/15/2020 202020014 9100.00-00 Extension of Time for Making Certain Elections 05/15/2020 Pagination First page « First Previous page Previous … Page 295 Page 296 Page 297 Page 298 Current page 299 Page 300 Page 301 Page 302 Page 303 … Next page Next Last page Last »