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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 69851 - 69875 of 77188
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200703012 | 457.05-03 | Tax Exempt Organization | 01/19/2007 |
| 200009009 | 457.05-03 | Tax Exempt Organization | 03/03/2000 |
| 200302015 | 457.05-03 | Tax Exempt Organization | 01/10/2003 |
| 200030009 | 457.05-03 | Tax Exempt Organization | 07/28/2000 |
| 201014034 | 457.05-03 | Tax Exempt Organization | 04/09/2010 |
| 200128006 | 457.05-03 | Tax Exempt Organization | 07/13/2001 |
| 200644014 | 457.05-03 | Tax Exempt Organization | 11/03/2006 |
| 202244008 | 312.06-00 | Tax Free Distributions | 11/04/2022 |
| 202246005 | 312.06-00 | Tax Free Distributions | 11/18/2022 |
| 200038051 | 4972.01-00 | Tax Imposed | 09/22/2000 |
| 199915025 | 801.00-00 | Tax Imposed | 04/16/1999 |
| 200720004 | 801.00-00 | Tax Imposed | 05/18/2007 |
| 200126038 | 4973.01-00 | Tax Imposed | 06/29/2001 |
| 200134022 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 08/24/2001 |
| 200725027 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 06/22/2007 |
| 200240002 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 10/04/2002 |
| 200644013 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 11/03/2006 |
| 200004032 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 01/28/2000 |
| 201105031 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 02/04/2011 |
| 201049025 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 12/10/2010 |
| 200247002 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 11/22/2002 |
| 199911035 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 03/19/1999 |
| 201202014 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 01/13/2012 |
| 200320013 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 05/16/2003 |
| 199915031 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 04/16/1999 |
