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 1051 - 1075 of 74039Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202350005 9100.04-00 Section 168; MACRS 12/15/2023 202350004 7701.00-00 Definitions 12/15/2023 202350004 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023 202350004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/15/2023 202350003 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023 202350002 442.00-00 Change of Annual Accounting Period (Permitted v. Not Permitted) (See Also 444.00-00) 12/15/2023 202350002 9100.00-00 Extension of Time for Making Certain Elections 12/15/2023 202350001 1033.01-00 General Rule 12/15/2023 202350001 168.24-01 Normalization Rules 12/15/2023 202350000 6110.00-00 Index for Public Inspection of Written Determination 12/15/2023 202349019 509.02-01 Publicly Supported Organizations 12/08/2023 202349018 4945.04-04 Grants to Individuals 12/08/2023 202349017 4945.04-04 Grants to Individuals 12/08/2023 202349016 4945.04-04 Grants to Individuals 12/08/2023 202349015 4942.03-07 Set-Asides 12/08/2023 202349014 501.33-00 Private v. Public Interest Served 12/08/2023 202349014 501.35-00 "Exclusively" Test 12/08/2023 202349013 501.03-19 Public Recreation Facilities and Athletic Organizations 12/08/2023 202349013 501.03-30 Organizational and Operational Tests 12/08/2023 202349013 501.33-00 Private v. Public Interest Served 12/08/2023 202349012 856.00-00 Definition of Real Estate Investment Trust 12/08/2023 202349012 856.07-00 Treatment of Wholly Owned Subsidiaries 12/08/2023 202349012 9100.00-00 Extension of Time for Making Certain Elections 12/08/2023 202349011 1502.21-00 Consolidated Net Operating Loss Deduction 12/08/2023 202349011 172.01-00 Carryback and Carryover 12/08/2023 Pagination First page « First Previous page Previous … Page 39 Page 40 Page 41 Page 42 Current page 43 Page 44 Page 45 Page 46 Page 47 … Next page Next Last page Last »