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 1026 - 1050 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202352006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023 202352005 7701.00-00 Definitions 12/29/2023 202352005 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023 202352004 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023 202352003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023 202352002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 12/29/2023 202352001 1362.04-00 Inadvertent Terminations 12/29/2023 202352000 6110.00-00 Index for Public Inspection of Written Determination 12/29/2023 202351016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2023 202351016 501.03-19 Public Recreation Facilities and Athletic Organizations 12/22/2023 202351015 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2023 202351015 501.03-30 Organizational and Operational Tests 12/22/2023 202351015 501.33-00 Private v. Public Interest Served 12/22/2023 202351014 501.03-33 Lessening the Burdens of Government 12/22/2023 202351014 501.33-00 Private v. Public Interest Served 12/22/2023 202351013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2023 202351013 501.03-33 Lessening the Burdens of Government 12/22/2023 202351012 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/22/2023 202351011 174.00-00 Research and Experimental Expenditures (Deductible v. Not Deductible) 12/22/2023 202351011 59.00-00 Other Definitions and Special Rules 12/22/2023 202351011 9100.02-00 Section 59(e) 12/22/2023 202351010 2010.04-00 Portability Election under Section 2010(c)(5)(A) 12/22/2023 202351010 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under Section 6018(a)) 12/22/2023 202351009 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/22/2023 202351009 355.01-00 Spin-Off 12/22/2023 Pagination First page « First Previous page Previous … Page 38 Page 39 Page 40 Page 41 Current page 42 Page 43 Page 44 Page 45 Page 46 … Next page Next Last page Last »