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 9726 - 9750 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201919009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019 201919008 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 05/10/2019 201919007 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019 201919007 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 05/10/2019 201919006 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019 201919005 1361.01-04 More than One Class of Stock 05/10/2019 201919005 1362.02-00 Termination of Election 05/10/2019 201919005 1362.04-00 Inadvertent Terminations 05/10/2019 201919004 7701.00-00 Definitions 05/10/2019 201919004 9100.00-00 Extension of Time for Making Certain Elections 05/10/2019 201919004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/10/2019 201919003 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 05/10/2019 201919002 2042.00-00 Proceeds of Life Insurance (Included v. Not Included in Gross Estate) 05/10/2019 201919001 1361.03-03 Electing Small Business Trusts 05/10/2019 201919001 1362.02-02 Ceases to be Small Business Corporation 05/10/2019 201919000 6110.00-00 Index for Public Inspection of Written Determination 05/10/2019 201918020 501.03-00 religious, Charitable, etc., Institutions and Community Chest 05/03/2019 201918020 501.32-00 Income Inures v. does Not Inure to Private Individual 05/03/2019 201918020 501.33-00 Private v. Public Interest Served 05/03/2019 201918020 501.35-00 "Exclusively" Test 05/03/2019 201918019 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/03/2019 201918019 501.35-00 "Exclusively" Test 05/03/2019 201918019 501.36-00 Business Activities 05/03/2019 201918018 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/03/2019 201918018 501.03-19 Public Recreation Facilities and Athletic Organizations 05/03/2019 Pagination First page « First Previous page Previous … Page 386 Page 387 Page 388 Page 389 Current page 390 Page 391 Page 392 Page 393 Page 394 … Next page Next Last page Last »