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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 27126 - 27150 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201310047 | 501.26-00 | Religious and Apostolic Organizations | 03/08/2013 |
| 201310046 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 03/08/2013 |
| 201310046 | 501.32-01 | Distribution of Assets to Private Individuals | 03/08/2013 |
| 201310046 | 501.33-00 | Private v. Public Interest Served | 03/08/2013 |
| 201310046 | 501.36-00 | Business Activities | 03/08/2013 |
| 201310045 | 501.03-20 | Religious Organizations | 03/08/2013 |
| 201310045 | 509.02-04 | Churches | 03/08/2013 |
| 201310044 | 4945.04-04 | Grants to Individuals | 03/08/2013 |
| 201310043 | 529.00-00 | Qualified State Tuition Programs | 03/08/2013 |
| 201310043 | 6041.00-00 | Information at Source | 03/08/2013 |
| 201310043 | 6049.00-00 | Returns Regarding Payments of Interest | 03/08/2013 |
| 201310042 | 4945.04-04 | Grants to Individuals | 03/08/2013 |
| 201310041 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 03/08/2013 |
| 201310040 | 6331.00-00 | Levy and Distraint | 03/08/2013 |
| 201310039 | 61.00-00 | Gross Income v. Not Gross Income | 03/08/2013 |
| 201310039 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 03/08/2013 |
| 201310038 | 7603.01-00 | Method of Delivery | 03/08/2013 |
| 201310037 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 03/08/2013 |
| 201310036 | 6224.00-00 | Participation in Administrative Proceedings; Waivers; Agreements | 03/08/2013 |
| 201310036 | 7121.00-00 | Closing Agreements | 03/08/2013 |
| 201310035 | 1362.00-00 | Election by Small Business Corporation | 03/08/2013 |
| 201310035 | 1362.01-03 | Late Elections | 03/08/2013 |
| 201310034 | 3121.16-02 | Nonqualified Deferred Compensation Plans | 03/08/2013 |
| 201310033 | 6203.00-00 | Method of Assessment | 03/08/2013 |
| 201310032 | 9999.00-00 | Miscellaneous Issues | 03/08/2013 |
