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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.
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Afiche 15001 - 15025 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201750004 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 12/15/2017 |
| 201750004 | 403.04-06 | Distribution Requirements | 12/15/2017 |
| 201750004 | 408.02-01 | Benefit Distributions | 12/15/2017 |
| 201750003 | 1382.00-00 | Taxable Income of Cooperatives | 12/15/2017 |
| 201750003 | 1382.08-00 | Per-Unit Retains Allocations | 12/15/2017 |
| 201750003 | 1385.00-00 | Amounts Includible in Patron's Gross Income | 12/15/2017 |
| 201750003 | 1388.00-00 | Definitions; Special Rules | 12/15/2017 |
| 201750003 | 199.00-00 | Income Attributable to Domestic Production Activities (Domestic Production Deduction) | 12/15/2017 |
| 201750003 | 199.06-00 | Agricultural and Horticultural Cooperatives | 12/15/2017 |
| 201750002 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 12/15/2017 |
| 201750002 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/15/2017 |
| 201750002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2017 |
| 201750001 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/15/2017 |
| 201750001 | 1362.04-00 | Inadvertent Terminations | 12/15/2017 |
| 201750001 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/15/2017 |
| 201750000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/15/2017 |
| 201749021 | 4945.04-04 | Grants to Individuals | 12/08/2017 |
| 201749020 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/08/2017 |
| 201749019 | 501.01-00 | Instrumentalities of U.S. | 12/08/2017 |
| 201749018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/08/2017 |
| 201749017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/08/2017 |
| 201749017 | 501.33-00 | Private v. Public Interest Served | 12/08/2017 |
| 201749017 | 501.36-01 | Section 501(c)(3) Organizations | 12/08/2017 |
| 201749016 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/08/2017 |
| 201749016 | 501.06-01 | Performance of Particular Services for Members | 12/08/2017 |
