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 1 - 25 of 73586Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202416019 4945.04-04 Grants to Individuals 04/19/2024 202416018 4942.03-07 Set-Asides 04/19/2024 202416017 431.00-00 Minimum Funding Standards for Multiemployer Plans 04/19/2024 202416016 4945.04-04 Grants to Individuals 04/19/2024 202416015 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/16/2024 202416015 501.03-30 Organizational and Operational Tests 04/16/2024 202416015 501.33-00 Private v. Public Interest Served 04/16/2024 202416014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 04/19/2024 202416014 501.33-00 Private v. Public Interest Served 04/19/2024 202416014 501.35-00 "Exclusively" Test 04/19/2024 202416013 42.00-00 Low-Income Housing Credit 04/19/2024 202416013 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024 202416013 9100.01-00 Section 42; Low-Income Housing Credit 04/19/2024 202416012 1031.00-00 Exchange of Property Held for Productive Use or Investment 04/19/2024 202416012 1031.01-00 Property Held For Productive Use or Investment 04/19/2024 202416011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024 202416010 754.02-00 Timeliness of Election 04/19/2024 202416010 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024 202416010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 04/19/2024 202416009 457.00-00 Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations 04/19/2024 202416008 7701.00-00 Definitions 04/19/2024 202416008 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024 202416008 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 04/19/2024 202416007 263.00-00 Capital Expenditures (Deductible v. Not Deductible) 04/19/2024 202416007 9100.00-00 Extension of Time for Making Certain Elections 04/19/2024 Pagination Current page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »
