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 1351 - 1375 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202344004 1362.00-00 Election by Small Business Corporation 11/03/2023 202344004 1362.02-00 Termination of Election 11/03/2023 202344004 1362.04-00 Inadvertent Terminations 11/03/2023 202344003 7701.00-00 Definitions 11/03/2023 202344003 9100.00-00 Extension of Time for Making Certain Elections 11/03/2023 202344003 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 11/03/2023 202344002 1361.00-00 Definitions 11/03/2023 202344002 1361.01-03 Non-Resident Alien as Shareholder 11/03/2023 202344002 1362.00-00 Election by Small Business Corporation 11/03/2023 202344002 1362.02-00 Termination of Election 11/03/2023 202344002 1362.02-02 Ceases to be Small Business Corporation 11/03/2023 202344002 1362.04-00 Inadvertent Terminations 11/03/2023 202344001 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 11/03/2023 202344001 9100.00-00 Extension of Time for Making Certain Elections 11/03/2023 202344000 6110.00-00 Index for Public Inspection of Written Determination 11/03/2023 202343041 4945.04-04 Grants to Individuals 10/27/2023 202343040 4945.04-04 Grants to Individuals 10/27/2023 202343039 4945.04-04 Grants to Individuals 10/27/2023 202343038 501.07-00 Social Clubs 10/27/2023 202343038 501.07-03 Leases or Sales of Club Property 10/27/2023 202343037 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 10/27/2023 202343037 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 10/27/2023 202343037 501.03-05 Corporations 10/27/2023 202343036 7701.02-00 Partnerships v. Associations 10/27/2023 202343035 7701.02-00 Partnerships v. Associations 10/27/2023 Pagination First page « First Previous page Previous … Page 51 Page 52 Page 53 Page 54 Current page 55 Page 56 Page 57 Page 58 Page 59 … Next page Next Last page Last »