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 8326 - 8350 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202001026 4945.04-04 Grants to Individuals 01/03/2020 202001025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020 202001024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020 202001023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020 202001022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020 202001021 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020 202001020 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020 202001019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020 202001018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/03/2020 202001017 9100.00-00 Extension of Time for Making Certain Elections 01/03/2020 202001016 1033.00-00 Involuntary Conversion 01/03/2020 202001016 1033.01-00 General Rule 01/03/2020 202001016 1033.02-00 Definition of Involuntary Conversion Events 01/03/2020 202001015 642.03-00 Charitable Deduction 01/03/2020 202001015 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/03/2020 202001014 642.03-00 Charitable Deduction 01/03/2020 202001014 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/03/2020 202001013 642.03-00 Charitable Deduction 01/03/2020 202001013 9100.26-00 Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year 01/03/2020 202001012 2056.07-00 Qualified Terminable Interest Property 01/03/2020 202001012 9100.00-00 Extension of Time for Making Certain Elections 01/03/2020 202001011 856.00-00 Definition of Real Estate Investment Trust 01/03/2020 202001011 9100.00-00 Extension of Time for Making Certain Elections 01/03/2020 202001010 9100.04-00 Section 168; MACRS 01/03/2020 202001009 9100.04-00 Section 168; MACRS 01/03/2020 Pagination First page « First Previous page Previous … Page 330 Page 331 Page 332 Page 333 Current page 334 Page 335 Page 336 Page 337 Page 338 … Next page Next Last page Last »