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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 32201 - 32225 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201120008 | 1382.00-00 | Taxable Income of Cooperatives | 05/20/2011 |
| 201120008 | 199.06-00 | Agricultural and Horticultural Cooperatives | 05/20/2011 |
| 201120007 | 7701.00-00 | Definitions | 05/20/2011 |
| 201120006 | 115.00-00 | Income of States, Municipalities, etc. | 05/20/2011 |
| 201120005 | 115.00-00 | Income of States, Municipalities, etc. | 05/20/2011 |
| 201120004 | 115.00-00 | Income of States, Municipalities, etc. | 05/20/2011 |
| 201120003 | 385.03-00 | New Financial Products | 05/20/2011 |
| 201120002 | 6103.01-00 | General Rule | 05/20/2011 |
| 201120001 | 7609.04-00 | Suspension of Statute of Limitations | 05/20/2011 |
| 201119040 | 408.03-00 | Rollover Contributions | 05/13/2011 |
| 201119039 | 7474.00-00 | Fee for Transcript of Record | 05/13/2011 |
| 201119038 | 7474.00-00 | Fee for Transcript of Record | 05/13/2011 |
| 201119037 | 4945.04-04 | Grants to Individuals | 05/13/2011 |
| 201119036 | 501.03-10 | Homes for Aged and Related Organizations (See Also 0501.04-02) | 05/13/2011 |
| 201119036 | 501.33-00 | Private v. Public Interest Served | 05/13/2011 |
| 201119036 | 501.36-01 | Section 501(c)(3) Organizations | 05/13/2011 |
| 201119036 | 509.02-01 | Publicly Supported Organizations | 05/13/2011 |
| 201119036 | 509.01-01 | Private Foundation | 05/13/2011 |
| 201119035 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/13/2011 |
| 201119034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/13/2011 |
| 201119033 | 6532.02-06 | Reconsideration by Secretary | 05/13/2011 |
| 201119032 | 1402.00-00 | Definitions | 05/13/2011 |
| 201119031 | 1401.02-00 | Relief from Taxes by Certain International Agreements | 05/13/2011 |
| 201119030 | 6223.00-00 | Notice to Partners of Proceedings | 05/13/2011 |
| 201119029 | 6416.00-00 | Certain Taxes on Sales and Services | 05/13/2011 |
