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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 36951 - 36975 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201007060 | 501.03-08 | Educational Organizations | 02/19/2010 |
| 201007060 | 501.35-00 | "Exclusively" Test | 02/19/2010 |
| 201007060 | 503.00-00 | Requirements for Exemption (Exempt v. Not Exempt) | 02/19/2010 |
| 201007060 | 503.03-00 | Future Status of Organizations Denied Exemption | 02/19/2010 |
| 201007059 | 6330.00-00 | Collection Due Process - Levy | 02/19/2010 |
| 201007058 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 02/19/2010 |
| 201007057 | 6230.01-00 | Coordination with Deficiency Proceedings | 02/19/2010 |
| 201007056 | 6229.03-01 | 6 Years for 3 Years | 02/19/2010 |
| 201007055 | 6231.01-00 | Partnerships | 02/19/2010 |
| 201007054 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 02/19/2010 |
| 201007053 | 61.00-00 | Gross Income v. Not Gross Income | 02/19/2010 |
| 201007052 | 302.00-00 | Distributions in Redemption of Stock | 02/19/2010 |
| 201007051 | 302.00-00 | Distributions in Redemption of Stock | 02/19/2010 |
| 201007050 | 355.05-00 | Control | 02/19/2010 |
| 201007049 | 1362.01-03 | Late Elections | 02/19/2010 |
| 201007048 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/19/2010 |
| 201007048 | 856.00-00 | Definition of Real Estate Investment Trust | 02/19/2010 |
| 201007047 | 7701.00-00 | Definitions | 02/19/2010 |
| 201007047 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/19/2010 |
| 201007046 | 1362.00-00 | Election by Small Business Corporation | 02/19/2010 |
| 201007046 | 1362.01-00 | Eligible v. Ineligible | 02/19/2010 |
| 201007046 | 1362.01-03 | Late Elections | 02/19/2010 |
| 201007045 | 338.02-00 | Qualified Stock Purchase | 02/19/2010 |
| 201007045 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 02/19/2010 |
| 201007044 | 851.02-00 | Gross Income Requirement | 02/19/2010 |
