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 6576 - 6600 of 74989Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202132005 368.00-00 Definitions Relating to Corporate Reorganizations 08/13/2021 202132005 368.04-00 Assets for Control of Transferee (Type "D") 08/13/2021 202132004 9100.04-00 Section 168; MACRS 08/13/2021 202132003 9100.00-00 Extension of Time for Making Certain Elections 08/13/2021 202132002 856.01-00 Income Requirements 08/13/2021 202132002 856.04-00 Rents From Real Property 08/13/2021 202132001 7701.00-00 Definitions 08/13/2021 202132001 9100.00-00 Extension of Time for Making Certain Elections 08/13/2021 202132001 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/13/2021 202132000 6110.00-00 Index for Public Inspection of Written Determination 08/13/2021 202131013 501.03-05 Corporations 08/06/2021 202131013 501.03-33 Lessening the Burdens of Government 08/06/2021 202131012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/06/2021 202131012 501.33-00 Private v. Public Interest Served 08/06/2021 202131012 501.36-00 Business Activities 08/06/2021 202131012 501.36-01 Section 501(c)(3) Organizations 08/06/2021 202131011 501.03-05 Corporations 08/06/2021 202131011 501.03-30 Organizational and Operational Tests 08/06/2021 202131011 501.03-19 Public Recreation Facilities and Athletic Organizations 08/06/2021 202131011 501.32-01 Distribution of Assets to Private Individuals 08/06/2021 202131010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/06/2021 202131010 501.03-03 Trusts 08/06/2021 202131009 1361.00-00 Definitions 08/06/2021 202131009 1361.05-00 Qualified Subchapter S Subsidiary 08/06/2021 202131009 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/06/2021 Pagination First page « First Previous page Previous … Page 260 Page 261 Page 262 Page 263 Current page 264 Page 265 Page 266 Page 267 Page 268 … Next page Next Last page Last »
