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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 20701 - 20725 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201525015 | 4945.04-04 | Grants to Individuals | 06/19/2015 |
| 201525014 | 7871.01-00 | Charitable Purposes | 06/19/2015 |
| 201525013 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 06/19/2015 |
| 201525012 | 501.03-30 | Organizational and Operational Tests | 06/19/2015 |
| 201525012 | 501.32-01 | Distribution of Assets to Private Individuals | 06/19/2015 |
| 201525012 | 501.36-00 | Business Activities | 06/19/2015 |
| 201525011 | 501.03-30 | Organizational and Operational Tests | 06/19/2015 |
| 201525011 | 01.36-01 | Section 501(c)(3) Organizations | 06/19/2015 |
| 201525010 | 1001.02-00 | Amount Realized | 06/19/2015 |
| 201525010 | 61.09-18 | Discharge of Indebtedness | 06/19/2015 |
| 201525010 | 752.03-00 | Liability to Which Property is Subject | 06/19/2015 |
| 201525010 | 752.06-00 | Sharing Recourse Liabilities | 06/19/2015 |
| 201525010 | 752.07-00 | Sharing Non-recourse Liabilities | 06/19/2015 |
| 201525010 | 752.08-00 | Partnership Liability Versus Partner Liability | 06/19/2015 |
| 201525009 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 06/19/2015 |
| 201525009 | 1362.04-00 | Inadvertent Terminations | 06/19/2015 |
| 201525008 | 754.02-00 | Timeliness of Election | 06/19/2015 |
| 201525008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/19/2015 |
| 201525007 | 7701.22-01 | Factors: Lease vs. Service Contract | 06/19/2015 |
| 201525006 | 1362.04-00 | Inadvertent Terminations | 06/19/2015 |
| 201525005 | 1362.04-00 | Inadvertent Terminations | 06/19/2015 |
| 201525004 | 1362.04-00 | Inadvertent Terminations | 06/19/2015 |
| 201525003 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 06/19/2015 |
| 201525003 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 06/19/2015 |
| 201525002 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 06/19/2015 |
