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. ob体育ever, it is important to note that pursuant to such items cannot be used or cited as precedent.
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Showing 2776 - 2800 of 75748
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202349019 | 509.02-01 | Publicly Supported Organizations | 12/08/2023 |
| 202349018 | 4945.04-04 | Grants to Individuals | 12/08/2023 |
| 202349017 | 4945.04-04 | Grants to Individuals | 12/08/2023 |
| 202349016 | 4945.04-04 | Grants to Individuals | 12/08/2023 |
| 202349015 | 4942.03-07 | Set-Asides | 12/08/2023 |
| 202349014 | 501.33-00 | Private v. Public Interest Served | 12/08/2023 |
| 202349014 | 501.35-00 | "Exclusively" Test | 12/08/2023 |
| 202349013 | 501.03-19 | Public Recreation Facilities and Athletic Organizations | 12/08/2023 |
| 202349013 | 501.03-30 | Organizational and Operational Tests | 12/08/2023 |
| 202349013 | 501.33-00 | Private v. Public Interest Served | 12/08/2023 |
| 202349012 | 856.00-00 | Definition of Real Estate Investment Trust | 12/08/2023 |
| 202349012 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 12/08/2023 |
| 202349012 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/08/2023 |
| 202349011 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/08/2023 |
| 202349011 | 172.01-00 | Carryback and Carryover | 12/08/2023 |
| 202349011 | 9100.22-00 | Other | 12/08/2023 |
| 202349010 | 1400Z.01-00 | Designation of Opportunity Zones | 12/08/2023 |
| 202349009 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 12/08/2023 |
| 202349009 | 355.01-00 | Spin-Off | 12/08/2023 |
| 202349009 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 12/08/2023 |
| 202349009 | 368.04-00 | Assets for Control of Transferee (Type "D") | 12/08/2023 |
| 202349008 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/08/2023 |
| 202349008 | 992.02-00 | Election | 12/08/2023 |
| 202349007 | 1400Z.01-00 | Designation of Opportunity Zones | 12/08/2023 |
| 202349007 | 1400Z.02-00 | Special Rules for Capital Gains Invested in Opportunity Zones | 12/08/2023 |