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 826 - 850 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202403008 2632.00-00 Special Rules for Allocation of GST Exemption 01/19/2024 202403008 2642.00-00 Inclusion Ratio 01/19/2024 202403008 9100.00-00 Extension of Time for Making Certain Elections 01/19/2024 202403007 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 01/19/2024 202403007 9100.22-00 Other 01/19/2024 202403006 475.08-00 Securities Traders 01/19/2024 202403006 9100.00-00 Extension of Time for Making Certain Elections 01/19/2024 202403006 9100.10-01 Accounting Methods 01/19/2024 202403005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 01/19/2024 202403004 115.00-00 Income of States, Municipalities, etc. 01/19/2024 202403004 115.03-00 Essential Governmental Function 01/19/2024 202403004 115.06-00 Income Accruing to the State 01/19/2024 202403003 9100.00-00 Extension of Time for Making Certain Elections 01/19/2024 202403002 1362.00-00 Election by Small Business Corporation 01/19/2024 202403002 1362.02-00 Termination of Election 01/19/2024 202403002 1362.04-00 Inadvertent Terminations 01/19/2024 202403001 1362.04-00 Inadvertent Terminations 01/19/2024 202403000 6110.00-00 Index for Public Inspection of Written Determination 01/19/2024 202402015 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 01/12/2024 202402014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/12/2024 202402013 521.01-00 Farmers' v. Not a Farmers' Cooperative 01/12/2024 202402013 501.07-00 Social Clubs 01/12/2024 202402012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 01/12/2024 202402012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/12/2024 202402012 501.03-30 Organizational and Operational Tests 01/12/2024 Pagination First page « First Previous page Previous … Page 30 Page 31 Page 32 Page 33 Current page 34 Page 35 Page 36 Page 37 Page 38 … Next page Next Last page Last »
