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 8951 - 8975 of 74122Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201941008 2501.00-00 Imposition of Gift Tax (Imposed v. Not Imposed) 10/11/2019 201941008 2514.00-00 Powers of Appointment (Transfer v. Not a Transfer) 10/11/2019 201941008 2632.00-00 Special Rules for Allocation of GST Exemption 10/11/2019 201941007 1362.04-00 Inadvertent Terminations 10/11/2019 201941006 1362.04-00 Inadvertent Terminations 10/11/2019 201941005 1362.04-00 Inadvertent Terminations 10/11/2019 201941004 1362.04-00 Inadvertent Terminations 10/11/2019 201941003 1362.04-00 Inadvertent Terminations 10/11/2019 201941002 7701.00-00 Definitions 10/11/2019 201941002 9100.00-00 Extension of Time for Making Certain Elections 10/11/2019 201941002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 10/11/2019 201941001 336.05-00 Stock Sales and Distributions Treated as Asset Transfers 10/11/2019 201941001 9100.22-00 Other 10/11/2019 201941000 6110.00-00 Index for Public Inspection of Written Determination 10/11/2019 201940013 4945.04-04 Grants to Individuals 10/04/2019 201940012 4945.04-04 Grants to Individuals 10/04/2019 201940011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/04/2019 201940011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/04/2019 201940011 501.03-30 Organizational and Operational Tests 10/04/2019 201940011 501.33-00 Private v. Public Interest Served 10/04/2019 201940011 501.36-00 Business Activities 10/04/2019 201940010 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/04/2019 201940010 501.03-05 Corporations 10/04/2019 201940010 501.03-30 Organizational and Operational Tests 10/04/2019 201940010 501.29-00 Dedication of Assets to an Exempt Organization 10/04/2019 Pagination First page « First Previous page Previous … Page 355 Page 356 Page 357 Page 358 Current page 359 Page 360 Page 361 Page 362 Page 363 … Next page Next Last page Last »