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 74809Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202449022 4945.04-04 Grants to Individuals ADMINISTRATION: Authority of officers of Internal Revenue 12/06/2024 202449021 4945.04-04 Grants to Individuals 12/06/2024 202449020 4945.04-04 Grants to Individuals 12/06/2024 202449019 4945.04-04 Grants to Individuals 12/06/2024 202449018 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/06/2024 202449018 501.03-30 Organizational and Operational Tests 12/06/2024 202449018 9999.98-00 Not Able to Identify Under Present List 12/06/2024 202449017 501.32-00 Income Inures v. does Not Inure to Private Individual 12/06/2024 202449017 501.32-01 Distribution of Assets to Private Individuals 12/06/2024 202449017 501.33-00 Private v. Public Interest Served 12/06/2024 202449016 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 12/06/2024 202449016 501.33-00 Private v. Public Interest Served 12/06/2024 202449016 501.36-00 Business Activities 12/06/2024 202449016 501.36-01 Section 501(c)(3) Organizations 12/06/2024 202449015 501.03-30 Organizational and Operational Tests 12/06/2024 202449015 501.33-00 Private v. Public Interest Served 12/06/2024 202449015 501.35-00 "Exclusively" Test 12/06/2024 202449014 3402.15-00 Withholding on Gambling Winnings 12/06/2024 202449013 1060.03-00 Applicable Asset Acquisition 12/06/2024 202449013 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 12/06/2024 202449012 1060.03-00 Applicable Asset Acquisition 12/06/2024 202449012 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 12/06/2024 202449011 1445.00-00 Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). 12/06/2024 202449011 897.02-00 U.S. Real Property Interest 12/06/2024 202449011 897.09-00 Special Rules for REITS 12/06/2024 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 »
