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 73460Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202411015 4945.04-04 Grants to Individuals 03/15/2024 202411014 4945.04-04 Grants to Individuals 03/15/2024 202411013 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 03/15/2024 202411013 501.03-30 Organizational and Operational Tests 03/15/2024 202411012 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 03/15/2024 202411012 501.03-05 Corporations 03/15/2024 202411011 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/15/2024 202411011 9100.00-00 Extension of Time for Making Certain Elections 03/15/2024 202411011 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/15/2024 202411010 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/15/2024 202411010 754.02-00 Timeliness of Election 03/15/2024 202411010 9100.00-00 Extension of Time for Making Certain Elections 03/15/2024 202411010 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/15/2024 202411009 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/15/2024 202411009 754.02-00 Timeliness of Election 03/15/2024 202411009 9100.00-00 Extension of Time for Making Certain Elections 03/15/2024 202411009 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/15/2024 202411008 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 03/15/2024 202411008 754.02-00 Timeliness of Election 03/15/2024 202411008 9100.00-00 Extension of Time for Making Certain Elections 03/15/2024 202411008 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 03/15/2024 202411007 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 03/15/2024 202411007 9100.00-00 Extension of Time for Making Certain Elections 03/15/2024 202411006 7701.00-00 Definitions 03/15/2024 202411006 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 03/15/2024 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 »