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 7101 - 7125 of 74989Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202117021 4945.04-04 Grants to Individuals 04/30/2021 202117020 4945.04-04 Grants to Individuals 04/30/2021 202117019 4945.04-04 Grants to Individuals 04/30/2021 202117018 4945.04-04 Grants to Individuals 04/30/2021 202117017 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2021 202117017 501.03-30 Organizational and Operational Tests 04/30/2021 202117016 501.06-01 Performance of Particular Services for Members 04/30/2021 202117016 501.06-02 Conduct of Business for Profit 04/30/2021 202117015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 04/30/2021 202117014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/30/2021 202117014 501.03-30 Organizational and Operational Tests 04/30/2021 202117013 468A.06-03 Disposition of Interest 04/30/2021 202117012 274.15-00 Aircraft Personal Use Allocation Method 04/30/2021 202117011 1502.21-00 Consolidated Net Operating Loss Deduction 04/30/2021 202117011 9100.22-00 Other 04/30/2021 202117010 1502.21-00 Consolidated Net Operating Loss Deduction 04/30/2021 202117010 9100.22-00 Other 04/30/2021 202117009 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/30/2021 202117008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/30/2021 202117007 7701.00-00 Definitions 04/30/2021 202117007 9100.00-00 Extension of Time for Making Certain Elections 04/30/2021 202117007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/30/2021 202117006 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 04/30/2021 202117005 468A.00-00 Special Rules for Decommissioning Cost 04/30/2021 202117004 468A.06-03 Disposition of Interest 04/30/2021 Pagination First page « First Previous page Previous … Page 281 Page 282 Page 283 Page 284 Current page 285 Page 286 Page 287 Page 288 Page 289 … Next page Next Last page Last »
