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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 29501 - 29525 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201218006 | 9100.01-00 | Section 42; Low-Income Housing Credit | 05/04/2012 |
| 201218006 | 42.00-00 | Low-Income Housing Credit | 05/04/2012 |
| 201218005 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 05/04/2012 |
| 201218005 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 05/04/2012 |
| 201218005 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/04/2012 |
| 201218004 | 1361.01-04 | More than One Class of Stock | 05/04/2012 |
| 201218003 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/04/2012 |
| 201218002 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/04/2012 |
| 201218001 | 2601.00-00 | Tax On Generation Skipping Transfers | 05/04/2012 |
| 201217028 | 501.03-05 | Corporations | 04/27/2012 |
| 201217027 | 4945.04-00 | Definition of Taxable Expenditure | 04/27/2012 |
| 201217026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/27/2012 |
| 201217025 | 6033.01-00 | Exempt v. Non Exempt From Filing | 04/27/2012 |
| 201217025 | 6033.00-00 | Returns by Exempt Organizations (Section 501 Organizations) | 04/27/2012 |
| 201217024 | 4945.04-04 | Grants to Individuals | 04/27/2012 |
| 201217023 | 4945.04-04 | Grants to Individuals | 04/27/2012 |
| 201217022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/27/2012 |
| 201217022 | 501.05-00 | Labor Organizations | 04/27/2012 |
| 201217022 | 501.06-03 | Professional Associations (See Also 0501.03-11) | 04/27/2012 |
| 201217021 | 501.03-07 | Civil Rights Groups | 04/27/2012 |
| 201217020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/27/2012 |
| 201217019 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/27/2012 |
| 201217019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/27/2012 |
| 201217019 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 04/27/2012 |
| 201217019 | 501.33-00 | Private v. Public Interest Served | 04/27/2012 |
