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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 26901 - 26925 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201315004 | 857.00-00 | Taxation of Real Estate Investment Trusts and Their Beneficiaries | 04/12/2013 |
| 201315003 | 1362.04-00 | Inadvertent Terminations | 04/12/2013 |
| 201315002 | 9100.22-00 | Other | 04/12/2013 |
| 201315002 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 04/12/2013 |
| 201315002 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 04/12/2013 |
| 201315001 | 104.02-00 | Workmen's Compensation | 04/12/2013 |
| 201314058 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/05/2013 |
| 201314057 | 408.03-00 | Rollover Contributions | 04/05/2013 |
| 201314056 | 408.03-00 | Rollover Contributions | 04/05/2013 |
| 201314055 | 408.03-00 | Rollover Contributions | 04/05/2013 |
| 201314054 | 408.03-00 | Rollover Contributions | 04/05/2013 |
| 201314053 | 408.03-00 | Rollover Contributions | 04/05/2013 |
| 201314052 | 408.03-00 | Rollover Contributions | 04/05/2013 |
| 201314051 | 408.03-00 | Rollover Contributions | 04/05/2013 |
| 201314050 | 408.03-00 | Rollover Contributions | 04/05/2013 |
| 201314049 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/05/2013 |
| 201314049 | 501.03-30 | Organizational and Operational Tests | 04/05/2013 |
| 201314049 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 04/05/2013 |
| 201314049 | 501.33-00 | Private v. Public Interest Served | 04/05/2013 |
| 201314049 | 501.36-01 | Section 501(c)(3) Organizations | 04/05/2013 |
| 201314048 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 04/05/2013 |
| 201314048 | 501.32-01 | Distribution of Assets to Private Individuals | 04/05/2013 |
| 201314048 | 501.33-00 | Private v. Public Interest Served | 04/05/2013 |
| 201314047 | 501.03-30 | Organizational and Operational Tests | 04/05/2013 |
| 201314047 | 501.33-00 | Private v. Public Interest Served | 04/05/2013 |
