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 8376 - 8400 of 74326Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202008002 9100.00-00 Extension of Time for Making Certain Elections 02/21/2020 202008002 9100.20-00 Section 1502; Election to File Consolidated Return 02/21/2020 202008001 1361.03-02 Qualified Subchapter S Trusts 02/21/2020 202008001 1362.02-02 Ceases to be Small Business Corporation 02/21/2020 202008001 1362.04-00 Inadvertent Terminations 02/21/2020 202008000 6110.00-00 Index for Public Inspection of Written Determination 02/21/2020 202007022 430.00-00 Minimum funding standards for single-employer defined benefit pension plans 02/14/2020 202007021 501.06-00 Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade 02/14/2020 202007021 501.06-01 Performance of Particular Services for Members 02/14/2020 202007020 4945.04-04 Grants to Individuals 02/14/2020 202007019 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2020 202007019 501.03-20 Religious Organizations 02/14/2020 202007018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 02/14/2020 202007017 6223.00-00 Notice to Partners of Proceedings 02/14/2020 202007017 6230.01-00 Coordination with Deficiency Proceedings 02/14/2020 202007016 164.00-00 Taxes 02/14/2020 202007015 469.00-00 Passive Activity Losses and Credits Limited 02/14/2020 202007015 469.03-03 Definition of Activity 02/14/2020 202007015 469.14-00 Real Property Business 02/14/2020 202007015 9100.00-00 Extension of Time for Making Certain Elections 02/14/2020 202007014 1362.00-00 Election by Small Business Corporation 02/14/2020 202007014 1362.01-00 Eligible v. Ineligible 02/14/2020 202007014 1362.01-01 Shareholder Consent 02/14/2020 202007014 1362.04-00 Inadvertent Terminations 02/14/2020 202007013 2632.00-00 Special Rules for Allocation of GST Exemption 02/14/2020 Pagination First page « First Previous page Previous … Page 332 Page 333 Page 334 Page 335 Current page 336 Page 337 Page 338 Page 339 Page 340 … Next page Next Last page Last »