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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 29251 - 29275 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201221030 | 501.09-02 | Geographic Locale | 05/25/2012 |
| 201221030 | 501.09-04 | Membership | 05/25/2012 |
| 201221029 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/25/2012 |
| 201221029 | 501.04-03 | Political Activities Organizations | 05/25/2012 |
| 201221028 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/25/2012 |
| 201221028 | 501.04-03 | Political Activities Organizations | 05/25/2012 |
| 201221027 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/25/2012 |
| 201221027 | 501.04-03 | Political Activities Organizations | 05/25/2012 |
| 201221026 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/25/2012 |
| 201221026 | 501.04-03 | Political Activities Organizations | 05/25/2012 |
| 201221025 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/25/2012 |
| 201221025 | 501.04-03 | Political Activities Organizations | 05/25/2012 |
| 201221024 | 501.03-13 | Libraries, Museums, etc. | 05/25/2012 |
| 201221024 | 512.01-01 | Rents and Royalties | 05/25/2012 |
| 201221024 | 513.04-00 | Sales and Service to Public | 05/25/2012 |
| 201221024 | 514.06-00 | Definitions--Debt-Financed Property | 05/25/2012 |
| 201221023 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/25/2012 |
| 201221023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/25/2012 |
| 201221023 | 501.33-00 | Private v. Public Interest Served | 05/25/2012 |
| 201221023 | 501.35-00 | "Exclusively" Test | 05/25/2012 |
| 201221022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/25/2012 |
| 201221021 | 6211.00-00 | Definition of a Deficiency | 05/25/2012 |
| 201221021 | 453A.03-00 | Interest on Deferred Tax Liability | 05/25/2012 |
| 201221020 | 6662A.00-00 | Accuracy Related Penalty on Understatements with respect to Reportable Transactions | 05/25/2012 |
| 201221019 | 6231.01-01 | Exception for Small Partnerships | 05/25/2012 |
