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 7351 - 7375 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202032007 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/07/2020 202032007 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/07/2020 202032007 501.35-00 "Exclusively" Test 08/07/2020 202032007 501.36-00 Business Activities 08/07/2020 202032006 4945.04-04 Grants to Individuals 08/07/2020 202032005 4942.03-07 Set-Asides 08/07/2020 202032004 1502.76-00 Taxable Year of Members of Group 08/07/2020 202032004 9100.00-00 Extension of Time for Making Certain Elections 08/07/2020 202032003 884.00-00 Branch Tax 08/07/2020 202032002 168.24-00 Public Utility Property 08/07/2020 202032001 855.00-00 Dividends Paid by Regulated Investment Company After Close of Taxable Year 08/07/2020 202032001 9100.00-00 Extension of Time for Making Certain Elections 08/07/2020 202032000 6110.00-00 Index for Public Inspection of Written Determination 08/07/2020 202031011 501.03-30 Organizational and Operational Tests 07/31/2020 202031011 501.36-02 Fairs, Trade Shows, Exhibitions, etc. (See also 0512.07-00) 07/31/2020 202031010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 07/31/2020 202031010 501.35-00 "Exclusively" Test 07/31/2020 202031009 509.02-01 Publicly Supported Organizations 07/31/2020 202031008 72.00-00 Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) 07/31/2020 202031007 401.06-00 Required Distributions 07/31/2020 202031007 408.06-00 Distributions 07/31/2020 202031006 355.01-01 Split-Off 07/31/2020 202031005 1502.75-00 Filing Requirements 07/31/2020 202031005 9100.22-00 Other 07/31/2020 202031004 1502.75-00 Filing Requirements 07/31/2020 Pagination First page « First Previous page Previous … Page 291 Page 292 Page 293 Page 294 Current page 295 Page 296 Page 297 Page 298 Page 299 … Next page Next Last page Last »