)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 30076 - 30100 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201204022 | 412.06-00 | Minimum Funding Waiver | 01/27/2012 |
| 201204021 | 501.03-05 | Corporations | 01/27/2012 |
| 201204021 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/27/2012 |
| 201204021 | 501.36-01 | Section 501(c)(3) Organizations | 01/27/2012 |
| 201204021 | 501.36-03 | Publishing Activities, Radio, Television, etc. | 01/27/2012 |
| 201204020 | 501.03-05 | Corporations | 01/27/2012 |
| 201204020 | 501.03-19 | Public Recreation Facilities and Athletic Organizations | 01/27/2012 |
| 201204020 | 501.33-00 | Private v. Public Interest Served | 01/27/2012 |
| 201204019 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/27/2012 |
| 201204019 | 501.03-05 | Corporations | 01/27/2012 |
| 201204019 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/27/2012 |
| 201204019 | 501.33-00 | Private v. Public Interest Served | 01/27/2012 |
| 201204018 | 501.07-00 | Social Clubs | 01/27/2012 |
| 201204018 | 501.07-01 | Profit v. Not for Profit | 01/27/2012 |
| 201204018 | 501.07-02 | Distribution of Assets | 01/27/2012 |
| 201204018 | 501.07-03 | Leases or Sales of Club Property | 01/27/2012 |
| 201204018 | 501.07-05 | Business with Nonmembers | 01/27/2012 |
| 201204018 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/27/2012 |
| 201204017 | 501.04-07 | Homeowners Association | 01/27/2012 |
| 201204017 | 528.05-00 | Definition of Homeowners Association | 01/27/2012 |
| 201204016 | 6033.01-00 | Exempt v. Non Exempt From Filing | 01/27/2012 |
| 201204015 | 4945.04-04 | Grants to Individuals | 01/27/2012 |
| 201204014 | 4945.04-04 | Grants to Individuals | 01/27/2012 |
| 201204013 | 6231.07-00 | Tax Matters Partner | 01/27/2012 |
| 201204012 | 9300.43-00 | Loss Importation Transaction | 01/27/2012 |
