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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 9801 - 9825 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202041008 | 501.35-00 | "Exclusively" Test | 10/09/2020 |
| 202041008 | 501.36-01 | Section 501(c)(3) Organizations | 10/09/2020 |
| 202041007 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/09/2020 |
| 202041007 | 501.33-00 | Private v. Public Interest Served | 10/09/2020 |
| 202041007 | 501.35-00 | "Exclusively" Test | 10/09/2020 |
| 202041006 | 1296.00-00 | Passive Foreign Investment Company | 10/09/2020 |
| 202041006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/09/2020 |
| 202041005 | 61.00-00 | Gross Income v. Not Gross Income | 10/09/2020 |
| 202041005 | 817.00-00 | Treatment of Variable Contracts | 10/09/2020 |
| 202041004 | 414.07-00 | Governmental Plan | 10/09/2020 |
| 202041003 | 263.15-03 | Allocation of Success-Based Fees | 10/09/2020 |
| 202041003 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/09/2020 |
| 202041002 | 61.00-00 | Gross Income v. Not Gross Income | 10/09/2020 |
| 202041002 | 817.00-00 | Treatment of Variable Contracts | 10/09/2020 |
| 202041001 | 468A.04-01 | Initial Schedules | 10/09/2020 |
| 202041001 | 468A.04-02 | Revised Schedules | 10/09/2020 |
| 202041000 | 6110.00-00 | Index for Public Inspection of Written Determination | 10/09/2020 |
| 202040009 | 501.04-07 | Homeowners Association | 10/02/2020 |
| 202040008 | 501.32-01 | Distribution of Assets to Private Individuals | 10/02/2020 |
| 202040008 | 501.33-00 | Private v. Public Interest Served | 10/02/2020 |
| 202040007 | 115.00-00 | Income of States, Municipalities, etc. | 10/02/2020 |
| 202040007 | 6012.05-01 | Estates or Trusts | 10/02/2020 |
| 202040006 | 1362.02-03 | Passive Investment Income | 10/02/2020 |
| 202040006 | 1362.04-00 | Inadvertent Terminations | 10/02/2020 |
| 202040005 | 897.00-00 | Disposition of Investment in United States Real Property | 10/02/2020 |
