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 8176 - 8200 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202006002 671.00-00 Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners 02/07/2020 202006002 671.02-00 Persons Treated as Grantors 02/07/2020 202006001 856.00-00 Definition of Real Estate Investment Trust 02/07/2020 202006001 856.01-00 Income Requirements 02/07/2020 202006000 6110.00-00 Index for Public Inspection of Written Determination 02/07/2020 202005027 4942.03-07 Set-Asides 01/31/2020 202005026 4945.04-04 Grants to Individuals 01/31/2020 202005025 4942.03-07 Set-Asides 01/31/2020 202005024 4945.04-04 Grants to Individuals 01/31/2020 202005023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/31/2020 202005022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/31/2020 202005022 501.05-01 Agriculture and Horticulture Organizations 01/31/2020 202005021 501.03-30 Organizational and Operational Tests 01/31/2020 202005021 501.36-03 Publishing Activities, Radio, Television, etc. 01/31/2020 202005020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/31/2020 202005020 501.03-17 Political Action Organizations 01/31/2020 202005020 501.33-00 Private v. Public Interest Served 01/31/2020 202005020 527.00-00 Political Organizations 01/31/2020 202005019 162.00-00 Trade or Business (Deductible v. Not Deductible) 01/31/2020 202005019 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 01/31/2020 202005018 856.01-00 Income Requirements 01/31/2020 202005017 856.01-00 Income Requirements 01/31/2020 202005016 2056.07-00 Qualified Terminable Interest Property 01/31/2020 202005016 9100.00-00 Extension of Time for Making Certain Elections 01/31/2020 202005015 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/31/2020 Pagination First page « First Previous page Previous … Page 324 Page 325 Page 326 Page 327 Current page 328 Page 329 Page 330 Page 331 Page 332 … Next page Next Last page Last »