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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 25126 - 25150 of 76942
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201405024 | 501.03-08 | Educational Organizations | 01/31/2014 |
| 201405024 | 501.33-00 | Private v. Public Interest Served | 01/31/2014 |
| 201405023 | 501.03-05 | Corporations | 01/31/2014 |
| 201405023 | 501.35-00 | "Exclusively" Test | 01/31/2014 |
| 201405023 | 501.36-00 | Business Activities | 01/31/2014 |
| 201405023 | 501.36-01 | Section 501(c)(3) Organizations | 01/31/2014 |
| 201405022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2014 |
| 201405022 | 501.36-00 | Business Activities | 01/31/2014 |
| 201405021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2014 |
| 201405020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2014 |
| 201405019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2014 |
| 201405018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2014 |
| 201405017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2014 |
| 201405016 | 2203.00-00 | Definition of Executor | 01/31/2014 |
| 201405015 | 6201.01-06 | Assessment of Criminal Restitution | 01/31/2014 |
| 201405014 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 01/31/2014 |
| 201405013 | 6402.00-00 | Authority to Make Credits or Refunds | 01/31/2014 |
| 201405013 | 6601.01-00 | Interest on Deficiencies | 01/31/2014 |
| 201405012 | 884.08-10 | Complete Termination of a U. S. Business | 01/31/2014 |
| 201405011 | 7704.03-00 | Qualifying Income | 01/31/2014 |
| 201405010 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2014 |
| 201405009 | 263.16-00 | Election to Deduct or Capitalize Certain Expenditures | 01/31/2014 |
| 201405009 | 267.07-01 | Controlled Group Defined | 01/31/2014 |
| 201405009 | 1563.00-00 | Definitions and Special Rules | 01/31/2014 |
| 201405008 | 83.02-03 | Election to Include in Gross Income in Year of Transfer; Time for Making Election | 01/31/2014 |
