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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 15076 - 15100 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201745000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/09/2017 |
| 201744022 | 412.00-00 | Minimum Funding Standards | 11/03/2017 |
| 201744021 | 4945.04-04 | Grants to Individuals | 11/03/2017 |
| 201744020 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/03/2017 |
| 201744020 | 501.03-30 | Organizational and Operational Tests | 11/03/2017 |
| 201744020 | 501.33-00 | Private v. Public Interest Served | 11/03/2017 |
| 201744019 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 11/03/2017 |
| 201744018 | 6231.07-00 | Tax Matters Partner | 11/03/2017 |
| 201744017 | 7701.02-00 | Partnerships v. Associations | 11/03/2017 |
| 201744017 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/03/2017 |
| 201744016 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 11/03/2017 |
| 201744016 | 861.09-06 | Asset Method of Apportionment | 11/03/2017 |
| 201744016 | 861.09-07 | Fair Market Value Method | 11/03/2017 |
| 201744015 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 11/03/2017 |
| 201744015 | 861.09-06 | Asset Method of Apportionment | 11/03/2017 |
| 201744015 | 861.09-07 | Fair Market Value Method | 11/03/2017 |
| 201744014 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 11/03/2017 |
| 201744014 | 861.09-06 | Asset Method of Apportionment | 11/03/2017 |
| 201744014 | 861.09-07 | Fair Market Value Method | 11/03/2017 |
| 201744013 | 1361.03-03 | Electing Small Business Trusts | 11/03/2017 |
| 201744013 | 1362.04-00 | Inadvertent Terminations | 11/03/2017 |
| 201744012 | 7701.00-00 | Definitions | 11/03/2017 |
| 201744012 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/03/2017 |
| 201744011 | 1502.75-00 | Filing Requirements | 11/03/2017 |
| 201744011 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 11/03/2017 |
