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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 15101 - 15125 of 76964
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201749016 | 501.06-01 | Performance of Particular Services for Members | 12/08/2017 |
| 201749015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/08/2017 |
| 201749014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/08/2017 |
| 201749013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/08/2017 |
| 201749012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/08/2017 |
| 201749011 | 501.07-00 | Social Clubs | 12/08/2017 |
| 201749010 | 7701.00-00 | Definitions | 12/08/2017 |
| 201749010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/08/2017 |
| 201749009 | 7701.00-00 | Definitions | 12/08/2017 |
| 201749009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/08/2017 |
| 201749008 | 860D.00-00 | REMIC Defined | 12/08/2017 |
| 201749007 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 12/08/2017 |
| 201749007 | 402.02-00 | Non-Exempt Trust | 12/08/2017 |
| 201749006 | 1362.04-00 | Inadvertent Terminations | 12/08/2017 |
| 201749005 | 860D.00-00 | REMIC Defined | 12/08/2017 |
| 201749004 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 12/08/2017 |
| 201749004 | 9100.22-00 | Other | 12/08/2017 |
| 201749003 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 12/08/2017 |
| 201749003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/08/2017 |
| 201749002 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 12/08/2017 |
| 201749002 | 1502.19-00 | Excess Losses | 12/08/2017 |
| 201749001 | 7701.00-00 | Definitions | 12/08/2017 |
| 201749000 | 6110.00-00 | Index for Public Inspection of Written Determination | 12/08/2017 |
| 201748013 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 12/01/2017 |
| 201748012 | 4945.04-04 | Grants to Individuals | 12/01/2017 |
