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 9776 - 9800 of 74018Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201918007 831.00-00 Tax On Insurance Companies Other Than Life Insurance Companies 05/03/2019 201918006 528.00-00 Certain Homeowners Associations 05/03/2019 201918006 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019 201918005 7701.00-00 Definitions 05/03/2019 201918005 9100.00-00 Extension of Time for Making Certain Elections 05/03/2019 201918004 1362.00-00 Election by Small Business Corporation 05/03/2019 201918004 1362.04-00 Inadvertent Terminations 05/03/2019 201918003 1362.00-00 Election by Small Business Corporation 05/03/2019 201918003 1362.02-02 Ceases to be Small Business Corporation 05/03/2019 201918003 1362.04-00 Inadvertent Terminations 05/03/2019 201918002 1361.01-00 Small Business Corporation v. Not a Small Business Corporation 05/03/2019 201918002 1361.01-02 Shareholder Not an Individual or Permitted Trust or Estate 05/03/2019 201918002 1361.03-00 Certain Trusts Permitted as Shareholders 05/03/2019 201918002 1361.03-03 Electing Small Business Trusts 05/03/2019 201918002 1362.00-00 Election by Small Business Corporation 05/03/2019 201918002 1362.01-00 Eligible v. Ineligible 05/03/2019 201918002 1362.04-00 Inadvertent Terminations 05/03/2019 201918001 1361.03-03 Electing Small Business Trusts 05/03/2019 201918001 1362.02-02 Ceases to be Small Business Corporation 05/03/2019 201918001 1362.04-00 Inadvertent Terminations 05/03/2019 201918000 6110.00-00 Index for Public Inspection of Written Determination 05/03/2019 201917009 4945.04-04 Grants to Individuals 04/26/2019 201917008 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/26/2019 201917008 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/26/2019 201917008 501.03-05 Corporations 04/26/2019 Pagination First page « First Previous page Previous … Page 388 Page 389 Page 390 Page 391 Current page 392 Page 393 Page 394 Page 395 Page 396 … Next page Next Last page Last »