IRS Written Determinations
Instructions:
More Information:
| 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 http://www.irs.gov/pub/irs-wd/ folder. |
| More about Written Determinations |
| 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. |
|
Number
|
UILC
|
Subject
|
Released
|
|---|---|---|---|
| 200945077 | 408.03-00 | Rollover Contributions | 11/06/2009 |
| 200945076 | 408.03-00 | Rollover Contributions | 11/06/2009 |
| 200945075 | 4945.04-04 | Grants to Individuals | 11/06/2009 |
| 200945074 | 4945.04-04 | Grants to Individuals | 11/06/2009 |
| 200945073 | 4945.04-04 | Grants to Individuals | 11/06/2009 |
| 200945072 | 4945.04-04 | Grants to Individuals | 11/06/2009 |
| 200945071 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 11/06/2009 |
| 200945071 | 501.33-00 | Private v. Public Interest Served | 11/06/2009 |
| 200945070 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/06/2009 |
| 200945070 | 501.03-08 | Educational Organizations | 11/06/2009 |
| 200945070 | 501.03-17 | Political Action Organizations | 11/06/2009 |
| 200945069 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/06/2009 |
| 200945068 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/06/2009 |
| 200945068 | 501.03-05 | Corporations | 11/06/2009 |
| 200945068 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 11/06/2009 |
| 200945067 | 6233.02-00 | Similar Rules in Certain Cases | 11/06/2009 |
| 200945066 | 6662A.00-00 | Accuracy Related Penalty on Understatements with respect to Reportable Transactions | 11/06/2009 |
| 200945065 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 11/06/2009 |
| 200945064 | 6229.01-00 | 3 Years | 11/06/2009 |
| 200945063 | 6231.02-00 | Partner | 11/06/2009 |
| 200945062 | 6227.02-00 | Request for Tax Matters Partner | 11/06/2009 |
| 200945061 | 6227.02-00 | Request for Tax Matters Partner | 11/06/2009 |
| 200945060 | 6501.07-14 | Excise Taxes | 11/06/2009 |
| 200945060 | 6652.03-01 | Returns by Exempt Organizations | 11/06/2009 |
| 200945059 | 6227.05-00 | Other Requests | 11/06/2009 |
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