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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 8376 - 8400 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202130000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/30/2021 |
| 202129017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/23/2021 |
| 202129017 | 501.03-21 | Research Organizations | 07/23/2021 |
| 202129017 | 501.36-01 | Section 501(c)(3) Organizations | 07/23/2021 |
| 202129016 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/23/2021 |
| 202129016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/23/2021 |
| 202129016 | 501.35-00 | "Exclusively" Test | 07/23/2021 |
| 202129015 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/23/2021 |
| 202129015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/23/2021 |
| 202129015 | 501.03-30 | Organizational and Operational Tests | 07/23/2021 |
| 202129014 | 162.21-01 | Fines, Penalties and Other Amounts | 07/23/2021 |
| 202129013 | 6335.06-00 | Default of Purchaser | 07/23/2021 |
| 202129012 | 6225B.01-00 | Determination of Imputed Underpayments - BBA | 07/23/2021 |
| 202129011 | 7602.00-00 | Examination of Books and Witnesses | 07/23/2021 |
| 202129011 | 7609.02-02 | Special Exceptions for Certain Summonses | 07/23/2021 |
| 202129010 | 6015.00-00 | Innocent spouse (including Sections 66, 6013) | 07/23/2021 |
| 202129010 | 6038.00-00 | Information with Respect to Certain Foreign Corporations and Partnerships | 07/23/2021 |
| 202129010 | 6038.04-01 | Control of Corporations | 07/23/2021 |
| 202129009 | 6695A.00-00 | Substantial and Gross Valuation Misstatements Attributable to Incorrect Appraisals | 07/23/2021 |
| 202129008 | 7508A.00-00 | Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 07/23/2021 |
| 202129007 | 3402.00-00 | Income Tax Collected at Source | 07/23/2021 |
| 202129006 | 6331.00-00 | Levy and Distraint | 07/23/2021 |
| 202129005 | 856.00-00 | Definition of Real Estate Investment Trust | 07/23/2021 |
| 202129005 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/23/2021 |
| 202129004 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/23/2021 |
