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 2126 - 2150 of 74092Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202324007 9100.22-00 Other 06/16/2023 202324006 9100.00-00 Extension of Time for Making Certain Elections 06/16/2023 202324005 1400Z.01-00 Designation of Opportunity Zones 06/16/2023 202324004 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 06/16/2023 202324004 9100.00-00 Extension of Time for Making Certain Elections 06/16/2023 202324004 9100.22-00 Other 06/16/2023 202324003 856.00-00 Definition of Real Estate Investment Trust 06/16/2023 202324003 9100.00-00 Extension of Time for Making Certain Elections 06/16/2023 202324002 7701.00-00 Definitions 06/16/2023 202324002 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 06/16/2023 202324001 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 06/16/2023 202324001 9100.00-00 Extension of Time for Making Certain Elections 06/16/2023 202324000 6110.00-00 Index for Public Inspection of Written Determination 06/16/2023 202323017 4945.04-04 Grants to Individuals 06/09/2023 202323016 4945.04-04 Grants to Individuals 06/09/2023 202323015 4945.04-04 Grants to Individuals 06/09/2023 202323014 501.07-00 Social Clubs 06/09/2023 202323013 501.04-00 Civic Leagues and Social Welfare Groups (See Also 0501.03-25) 06/09/2023 202323013 501.04-06 Community 06/09/2023 202323013 501.04-07 Homeowners Association 06/09/2023 202323012 501.07-00 Social Clubs 06/09/2023 202323011 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 06/09/2023 202323011 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/09/2023 202323011 501.03-30 Organizational and Operational Tests 06/09/2023 202323010 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 06/09/2023 Pagination First page « First Previous page Previous … Page 82 Page 83 Page 84 Page 85 Current page 86 Page 87 Page 88 Page 89 Page 90 … Next page Next Last page Last »
