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 1751 - 1775 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202333002 9100.20-00 Section 1502; Election to File Consolidated Return 08/18/2023 202333001 3111.03-01 Employee Retention Credit (COVID-19) (Formerly, Payroll Retention Credits) 08/18/2023 202333001 3112.00-00 Instrumentalities of U.S. (Exemption) 08/18/2023 202333000 6110.00-00 Index for Public Inspection of Written Determination 08/18/2023 202332024 4945.04-04 Grants to Individuals 08/11/2023 202332023 4945.04-04 Grants to Individuals 08/11/2023 202332022 4945.04-04 Grants to Individuals 08/11/2023 202332021 4945.04-04 Grants to Individuals 08/11/2023 202332020 4945.04-04 Grants to Individuals 08/11/2023 202332019 4945.04-04 Grants to Individuals 08/11/2023 202332018 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/11/2023 202332018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2023 202332018 501.03-30 Organizational and Operational Tests 08/11/2023 202332017 501.08-00 Fraternal Beneficiary Societies (See Also 0501.03-09) 08/11/2023 202332016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2023 202332016 501.33-00 Private v. Public Interest Served 08/11/2023 202332015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2023 202332015 501.03-30 Organizational and Operational Tests 08/11/2023 202332014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/11/2023 202332014 501.33-00 Private v. Public Interest Served 08/11/2023 202332014 501.36-00 Business Activities 08/11/2023 202332013 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 08/11/2023 202332013 9100.22-00 Other 08/11/2023 202332012 9100.00-00 Extension of Time for Making Certain Elections 08/11/2023 202332011 642.03-00 Charitable Deduction 08/11/2023 Pagination First page « First Previous page Previous … Page 67 Page 68 Page 69 Page 70 Current page 71 Page 72 Page 73 Page 74 Page 75 … Next page Next Last page Last »