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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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Showing 71026 - 71050 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200021063 | 6033.00-00 | Returns by Exempt Organizations (Section 501 Organizations) | 05/26/2000 |
| 200021063 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/26/2000 |
| 200021029 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 05/26/2000 |
| 200021035 | 1362.01-03 | Late Elections | 05/26/2000 |
| 200021038 | 1362.01-03 | Late Elections | 05/26/2000 |
| 200021026 | 1362.01-03 | Late Elections | 05/26/2000 |
| 200021037 | 1362.01-03 | Late Elections | 05/26/2000 |
| 200021043 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 05/26/2000 |
| 200021062 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/26/2000 |
| 200021043 | 368.06-00 | Change in Identity, etc. (Type "F") | 05/26/2000 |
| 200021062 | 509.00-00 | Private Foundation Defined | 05/26/2000 |
| 200021062 | 414.00-00 | Definitions and Special Rules | 05/26/2000 |
| 200021062 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/26/2000 |
| 200021058 | 414.09-00 | Certain Employee Contributions | 05/26/2000 |
| 200021042 | 1362.01-03 | Late Elections | 05/26/2000 |
| 200021007 | 1001.02-00 | Amount Realized | 05/26/2000 |
| 200021020 | 2522.02-04 | Guaranteed Annuity and Unitrust Interests | 05/26/2000 |
| 200021007 | 2501.01-00 | Gift v. Not a Gift | 05/26/2000 |
| 200021007 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/26/2000 |
| 200021022 | 355.01-00 | Spin-Off | 05/26/2000 |
| 200021022 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/26/2000 |
| 200021060 | 414.09-00 | Certain Employee Contributions | 05/26/2000 |
| 200020001 | 29.01-00 | Allowance of Credit | 05/19/2000 |
| 200020056 | 501.06-02 | Conduct of Business for Profit | 05/19/2000 |
| 200020041 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 05/19/2000 |
