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 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202433014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/16/2024 202433014 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/16/2024 202433014 501.03-30 Organizational and Operational Tests 08/16/2024 202433013 6233.01-00 General Rule 08/16/2024 202433012 6225.00-00 Assessments Made Only After Partnership Level Proceedings Are Completed 08/16/2024 202433011 9999.00-00 Miscellaneous Issues 08/16/2024 202433010 9999.00-00 Miscellaneous Issues 08/16/2024 202433009 6225.01-00 Determination of Imputed Underpayments (previously titled - Restriction on Assessment and Collection) 08/16/2024 202433008 1362.04-00 Inadvertent Terminations 08/16/2024 202433007 7701.00-00 Definitions 08/16/2024 202433007 9100.00-00 Extension of Time for Making Certain Elections 08/16/2024 202433007 9100.31-00 Reg. 301.7701-3 Classification of Certain Business Entities 08/16/2024 202433006 1400Z.01-00 Designation of Opportunity Zones 08/16/2024 202433006 1400Z.02-00 Special Rules for Capital Gains Invested in Opportunity Zones 08/16/2024 202433006 9100.00-00 Extension of Time for Making Certain Elections 08/16/2024 202433005 412.06-00 Minimum Funding Waiver 08/16/2024 202433004 468A.04-02 Revised Schedules 08/16/2024 202433003 382.00-00 Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes 08/16/2024 202433003 9100.22-00 Other 08/16/2024 202433002 368.06-00 Change in Identity, etc. (Type "F") 08/16/2024 202433001 355.01-01 Split-Off 08/16/2024 202433001 358.01-00 Nonrecognition Property 08/16/2024 202433000 6110.00-00 Index for Public Inspection of Written Determination 08/16/2024 202432022 4942.03-07 Set-Aside 08/09/2024 202432021 4945.04-04 Grants to Individuals 08/09/2024 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 »
