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 2351 - 2375 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202318006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/05/2023 202318006 9100.00-00 Extension of Time for Making Certain Elections 05/05/2023 202318005 1362.01-00 Eligible v. Ineligible 05/05/2023 202318005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/05/2023 202318004 1033.00-00 Involuntary Conversion 05/05/2023 202318004 1033.01-00 General Rule 05/05/2023 202318004 1033.03-00 Property Similar or Related in Service or Use 05/05/2023 202318003 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 05/05/2023 202318002 7701.00-00 Definitions 05/05/2023 202318002 9100.00-00 Extension of Time for Making Certain Elections 05/05/2023 202318002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 05/05/2023 202318001 6041.00-00 Information at Source 05/05/2023 202318001 61.40-00 Governmental Benefits and Subsidies 05/05/2023 202318000 6110.00-00 Index for Public Inspection of Written Determination 05/05/2023 202317025 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/28/2023 202317024 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/28/2023 202317023 501.07-00 Social Clubs 04/28/2023 202317022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/28/2023 202317021 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 04/28/2023 202317020 105.00-00 Accident and Health Plans (Excluded v. Not Excluded) 04/28/2023 202317020 125.00-00 Cafeteria Plans 04/28/2023 202317020 129.00-00 Dependent Care Assistance Programs 04/28/2023 202317019 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 04/28/2023 202317019 1502.75-00 Filing Requirements 04/28/2023 202317019 9100.00-00 Extension of Time for Making Certain Elections 04/28/2023 Pagination First page « First Previous page Previous … Page 91 Page 92 Page 93 Page 94 Current page 95 Page 96 Page 97 Page 98 Page 99 … Next page Next Last page Last »
