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 801 - 825 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202404002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/26/2024 202404001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 01/26/2024 202404000 6110.00-00 Index for Public Inspection of Written Determination 01/26/2024 202403021 4945.04-04 Grants to Individuals 01/19/2024 202403020 4945.04-04 Grants to Individuals 01/19/2024 202403019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/19/2024 202403019 501.33-00 Private v. Public Interest Served 01/19/2024 202403018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/19/2024 202403017 501.07-00 Social Clubs 01/19/2024 202403016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/19/2024 202403016 501.33-00 Private v. Public Interest Served 01/19/2024 202403015 501.03-05 Corporations 01/19/2024 202403015 501.03-30 Organizational and Operational Tests 01/19/2024 202403014 501.07-00 Social Clubs 01/19/2024 202403013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/19/2024 202403013 501.03-30 Organizational and Operational Tests 01/19/2024 202403012 83.02-04 Revocability of Election 01/19/2024 202403011 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 01/19/2024 202403011 2056.07-00 Qualified Terminable Interest Property 01/19/2024 202403011 9100.00-00 Extension of Time for Making Certain Elections 01/19/2024 202403010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/19/2024 202403010 9100.22-00 Other 01/19/2024 202403009 2632.00-00 Special Rules for Allocation of GST Exemption 01/19/2024 202403009 2642.00-00 Inclusion Ratio 01/19/2024 202403009 9100.00-00 Extension of Time for Making Certain Elections 01/19/2024 Pagination First page « First Previous page Previous … Page 29 Page 30 Page 31 Page 32 Current page 33 Page 34 Page 35 Page 36 Page 37 … Next page Next Last page Last »
