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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 53726 - 53750 of 78191
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200532057 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 08/12/2005 |
| 200532057 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 08/12/2005 |
| 200532056 | 501.07-00 | Social Clubs | 08/12/2005 |
| 200532056 | 512.09-03 | Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) | 08/12/2005 |
| 200532055 | 4941.04-00 | Definition of Self-Dealing | 08/12/2005 |
| 200532054 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 08/12/2005 |
| 200532053 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 08/12/2005 |
| 200532052 | 501.03-27 | Student, Faculty, and Alumni Groups; Fraternities and Sororities | 08/12/2005 |
| 200532052 | 501.03-30 | Organizational and Operational Tests | 08/12/2005 |
| 200532052 | 501.03-31 | Limitation of Beneficiaries | 08/12/2005 |
| 200532052 | 501.07-00 | Social Clubs | 08/12/2005 |
| 200532051 | 501.03-20 | Religious Organizations | 08/12/2005 |
| 200532050 | 4945.04-04 | Grants to Individuals | 08/12/2005 |
| 200532049 | 2036.01-00 | Retention of Possession or Enjoyment of Right to Income From Property | 08/12/2005 |
| 200532049 | 2053.07-00 | Attorneys' Fees | 08/12/2005 |
| 200532049 | 2041.03-00 | General Power v. Not a General Power | 08/12/2005 |
| 200532048 | 162.26-00 | Capital v. Expense | 08/12/2005 |
| 200532047 | 357.00-00 | Assumption of Liability (Gain Recognized v. Not Recognized) | 08/12/2005 |
| 200532047 | 362.00-00 | Basis to Corporations | 08/12/2005 |
| 200532047 | 465.00-00 | Deductions Limited to Amount at Risk | 08/12/2005 |
| 200532047 | 988.00-00 | Treatment of Certain Foreign Currency Transactions | 08/12/2005 |
| 200532046 | 6672.00-00 | Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC | 08/12/2005 |
| 200532046 | 6501.05-00 | Fraud--Exception to Period of Limitations (See Also 6653.03-00) | 08/12/2005 |
| 200532045 | 6602.00-00 | Interest on Erroneous Refund Recoverable by Suit (Interest v. No Interest Imposed) | 08/12/2005 |
| 200532045 | 6404.04-02 | Erroneous Refund Check | 08/12/2005 |
