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 2476 - 2500 of 74003Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202311000 6110.00-00 Index for Public Inspection of Written Determination 03/17/2023 202310014 1502.00-00 Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) 03/10/2023 202310013 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/10/2023 202310013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/10/2023 202310013 501.03-30 Organizational and Operational Tests 03/10/2023 202310013 501.33-00 Private v. Public Interest Served 03/10/2023 202310012 501.07-00 Social Clubs 03/10/2023 202310011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/10/2023 202310011 501.03-05 Corporations 03/10/2023 202310011 501.03-30 Organizational and Operational Tests 03/10/2023 202310010 336.00-00 Gain or Loss Recognized on Property Distributed in Complete Liquidation 03/10/2023 202310010 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 03/10/2023 202310010 9100.00-00 Extension of Time for Making Certain Elections 03/10/2023 202310009 2010.04-00 Portability Election under Section 2010(c)(5)(A) 03/10/2023 202310009 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 03/10/2023 202310008 1362.00-00 Election by Small Business Corporation 03/10/2023 202310008 1362.04-00 Inadvertent Terminations 03/10/2023 202310007 355.01-00 Spin-Off 03/10/2023 202310007 368.04-00 Assets for Control of Transferee (Type "D") 03/10/2023 202310006 9100.00-00 Extension of Time for Making Certain Elections 03/10/2023 202310006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/10/2023 202310004 9100.00-00 Extension of Time for Making Certain Elections 03/10/2023 202310003 1362.04-00 Inadvertent Terminations 03/10/2023 202310002 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/10/2023 202310001 1361.00-00 Definitions 03/10/2023 Pagination First page « First Previous page Previous … Page 96 Page 97 Page 98 Page 99 Current page 100 Page 101 Page 102 Page 103 Page 104 … Next page Next Last page Last »