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 951 - 975 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202425008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/21/2024 202425007 7701.00-00 Definitions 06/21/2024 202425007 9100.00-00 Extension of Time for Making Certain Elections 06/21/2024 202425007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/21/2024 202425006 9100.00-00 Extension of Time for Making Certain Elections 06/21/2024 202425006 9100.05-00 Section 266; Carrying Charges 06/21/2024 202425005 2632.00-00 Special Rules for Allocation of GST Exemption 06/21/2024 202425005 2642.00-00 Inclusion Ratio 06/21/2024 202425005 9100.00-00 Extension of Time for Making Certain Elections 06/21/2024 202425004 2632.00-00 Special Rules for Allocation of GST Exemption 06/21/2024 202425004 2642.00-00 Inclusion Ratio 06/21/2024 202425004 9100.00-00 Extension of Time for Making Certain Elections 06/21/2024 202425003 7701.00-00 Definitions 06/21/2024 202425003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/21/2024 202425002 7701.00-00 Definitions 06/21/2024 202425002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/21/2024 202425001 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 06/21/2024 202425001 368.04-00 Assets for Control of Transferee (Type "D") 06/21/2024 202425000 6110.00-00 Index for Public Inspection of Written Determination 06/21/2024 202424025 4945.04-04 Grants to Individuals 06/14/2024 202424024 4945.04-04 Grants to Individuals 06/14/2024 202424023 4945.04-04 Grants to Individuals 06/14/2024 202424022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/14/2024 202424022 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/14/2024 202424022 501.03-30 Organizational and Operational Tests 06/14/2024 Pagination First page « First Previous page Previous … Page 35 Page 36 Page 37 Page 38 Current page 39 Page 40 Page 41 Page 42 Page 43 … Next page Next Last page Last »