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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 29401 - 29425 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201219035 | 408.03-00 | Rollover Contributions | 05/11/2012 |
| 201219035 | 408A.00-00 | Roth IRA | 05/11/2012 |
| 201219035 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/11/2012 |
| 201219034 | 4945.04-04 | Grants to Individuals | 05/11/2012 |
| 201219033 | 4945.04-04 | Grants to Individuals | 05/11/2012 |
| 201219032 | 501.07-00 | Social Clubs | 05/11/2012 |
| 201219032 | 501.07-05 | Business with Nonmembers | 05/11/2012 |
| 201219032 | 501.07-06 | Payment of Benefits to Members | 05/11/2012 |
| 201219032 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 05/11/2012 |
| 201219031 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/11/2012 |
| 201219031 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 05/11/2012 |
| 201219030 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/11/2012 |
| 201219029 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/11/2012 |
| 201219029 | 501.03-03 | Trusts | 05/11/2012 |
| 201219029 | 501.33-00 | Private v. Public Interest Served | 05/11/2012 |
| 201219028 | 501.03-05 | Corporations | 05/11/2012 |
| 201219028 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 05/11/2012 |
| 201219028 | 501.33-00 | Private v. Public Interest Served | 05/11/2012 |
| 201219027 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/11/2012 |
| 201219026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/11/2012 |
| 201219025 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/11/2012 |
| 201219025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/11/2012 |
| 201219025 | 501.03-05 | Corporations | 05/11/2012 |
| 201219024 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/11/2012 |
| 201219024 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 05/11/2012 |
