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 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202422014 501.07-00 Social Clubs 05/31/2024 202422014 501.07-03 Leases or Sales of Club Property 05/31/2024 202422013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/31/2024 202422013 501.03-05 Corporations 05/31/2024 202422013 501.35-00 "Exclusively" Test 05/31/2024 202422012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 05/31/2024 202422012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 05/31/2024 202422012 501.03-30 Organizational and Operational Tests 05/31/2024 202422011 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 05/31/2024 202422010 881.00-00 Tax on Income of Foreign Corporations Not Connected with United States Business 05/31/2024 202422010 953.06-00 Election by Foreign Insurance Company to be Treated as Domestic Corporation 05/31/2024 202422009 7701.00-00 Definitions 05/31/2024 202422009 7701.02-00 Partnerships v. Associations 05/31/2024 202422009 9100.00-00 Extension of Time for Making Certain Elections 05/31/2024 202422009 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2024 202422008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2024 202422007 7701.00-00 Definitions 05/31/2024 202422007 7701.02-00 Partnerships v. Associations 05/31/2024 202422007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/31/2024 202422006 1362.00-00 Election by Small Business Corporation 05/31/2024 202422006 1362.01-00 Eligible v. Ineligible 05/31/2024 202422005 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/31/2024 202422005 9100.00-00 Extension of Time for Making Certain Elections 05/31/2024 202422004 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 05/31/2024 202422003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/31/2024 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 »
