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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 14976 - 15000 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201751022 | 501.07-00 | Social Clubs | 12/22/2017 |
| 201751021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2017 |
| 201751020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2017 |
| 201751019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2017 |
| 201751018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2017 |
| 201751017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2017 |
| 201751016 | 501.32-01 | Distribution of Assets to Private Individuals | 12/22/2017 |
| 201751016 | 501.33-00 | Private v. Public Interest Served | 12/22/2017 |
| 201751015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/22/2017 |
| 201751014 | 482.02-00 | Control | 12/22/2017 |
| 201751014 | 482.09-00 | Services | 12/22/2017 |
| 201751013 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 12/22/2017 |
| 201751013 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/22/2017 |
| 201751012 | 1502.75-00 | Filing Requirements | 12/22/2017 |
| 201751012 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/22/2017 |
| 201751011 | 856.01-00 | Income Requirements | 12/22/2017 |
| 201751010 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/22/2017 |
| 201751010 | 992.02-00 | Election | 12/22/2017 |
| 201751009 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/22/2017 |
| 201751009 | 9100.22-00 | Other | 12/22/2017 |
| 201751008 | 7701.00-00 | Definitions | 12/22/2017 |
| 201751008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/22/2017 |
| 201751007 | 1361.01-04 | More than One Class of Stock | 12/22/2017 |
| 201751007 | 1362.02-02 | Ceases to be Small Business Corporation | 12/22/2017 |
| 201751007 | 1362.04-00 | Inadvertent Terminations | 12/22/2017 |
