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 2051 - 2075 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202323016 4945.04-04 Grants to Individuals 06/09/2023 202323015 4945.04-04 Grants to Individuals 06/09/2023 202323014 501.07-00 Social Clubs 06/09/2023 202323013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/09/2023 202323013 501.04-06 Community 06/09/2023 202323013 501.04-07 Homeowners Association 06/09/2023 202323012 501.07-00 Social Clubs 06/09/2023 202323011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/09/2023 202323011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/09/2023 202323011 501.03-30 Organizational and Operational Tests 06/09/2023 202323010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/09/2023 202323009 501.07-00 Social Clubs 06/09/2023 202323008 1361.03-03 Electing Small Business Trusts 06/09/2023 202323008 1362.00-00 Election by Small Business Corporation 06/09/2023 202323008 1362.04-00 Inadvertent Terminations 06/09/2023 202323007 860D.01-00 Election 06/09/2023 202323007 9100.00-00 Extension of Time for Making Certain Elections 06/09/2023 202323006 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 06/09/2023 202323006 125.00-00 Cafeteria Plans 06/09/2023 202323005 6402.00-00 Authority to Make Credits or Refunds 06/09/2023 202323005 6413.00-00 Special Rules Applicable to Certain Employment Taxes 06/09/2023 202323004 4051.00-00 Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) 06/09/2023 202323003 7701.00-00 Definitions 06/09/2023 202323003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/09/2023 202323002 2010.04-00 Portability Election under Section 2010(c)(5)(A) 06/09/2023 Pagination First page « First Previous page Previous … Page 79 Page 80 Page 81 Page 82 Current page 83 Page 84 Page 85 Page 86 Page 87 … Next page Next Last page Last »
