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 7376 - 7400 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202031004 9100.20-00 Section 1502; Election to File Consolidated Return 07/31/2020 202031003 115.00-00 Income of States, Municipalities, etc. 07/31/2020 202031003 115.03-00 Essential Governmental Function 07/31/2020 202031002 331.00-00 Gain or Loss to Shareholders in Corporate Liquidations 07/31/2020 202031002 336.01-00 General Rule 07/31/2020 202031002 368.06-00 Change in Identity, etc. (Type "F") 07/31/2020 202031002 7701.01-00 Associations v. Corporations 07/31/2020 202031001 856.00-00 Definition of Real Estate Investment Trust 07/31/2020 202031001 856.02-00 Investment Requirements 07/31/2020 202031001 856.04-00 Rents From Real Property 07/31/2020 202031000 6110.00-00 Index for Public Inspection of Written Determination 07/31/2020 202029006 408.03-00 Rollover Contributions 07/17/2020 202029005 9100.00-00 Extension of Time for Making Certain Elections 07/17/2020 202029004 9100.00-00 Extension of Time for Making Certain Elections 07/17/2020 202029003 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 07/17/2020 202029003 355.03-00 Active Business 07/17/2020 202029002 856.00-00 Definition of Real Estate Investment Trust 07/17/2020 202029002 856.01-00 Income Requirements 07/17/2020 202029001 263.14-00 Allocation Between Capital Expenditure and Expense 07/17/2020 202029001 9100.00-00 Extension of Time for Making Certain Elections 07/17/2020 202029000 6110.00-00 Index for Public Inspection of Written Determination 07/17/2020 202028003 4945.04-04 Grants to Individuals 07/10/2020 202028002 4945.04-04 Grants to Individuals 07/10/2020 202028001 4942.03-07 Set-Asides 07/10/2020 202028000 6110.00-00 Index for Public Inspection of Written Determination 07/10/2020 Pagination First page « First Previous page Previous … Page 292 Page 293 Page 294 Page 295 Current page 296 Page 297 Page 298 Page 299 Page 300 … Next page Next Last page Last »