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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 19026 - 19050 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201608017 | 4945.04-04 | Grants to Individuals | 02/19/2016 |
| 201608016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/19/2016 |
| 201608016 | 501.03-08 | Educational Organizations | 02/19/2016 |
| 201608015 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 02/19/2016 |
| 201608014 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 02/19/2016 |
| 201608014 | 6231.03-00 | Partnership Item | 02/19/2016 |
| 201608013 | 6103.02-00 | Definitions | 02/19/2016 |
| 201608012 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 02/19/2016 |
| 201608012 | 170.12-09 | Substantiation | 02/19/2016 |
| 201608011 | 7704.03-00 | Qualifying Income | 02/19/2016 |
| 201608010 | 2010.00-00 | Unified Credit Against Estate Tax | 02/19/2016 |
| 201608010 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/19/2016 |
| 201608009 | 2642.00-00 | Inclusion Ratio | 02/19/2016 |
| 201608009 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/19/2016 |
| 201608008 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 02/19/2016 |
| 201608008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/19/2016 |
| 201608007 | 1361.00-00 | Definitions | 02/19/2016 |
| 201608007 | 1361.01-00 | Small Business Corporation v. Not a Small Business Corporation | 02/19/2016 |
| 201608007 | 1361.01-04 | More than One Class of Stock | 02/19/2016 |
| 201608007 | 1362.00-00 | Election by Small Business Corporation | 02/19/2016 |
| 201608007 | 1362.01-00 | Eligible v. Ineligible | 02/19/2016 |
| 201608006 | 1361.01-04 | More than One Class of Stock | 02/19/2016 |
| 201608005 | 752.00-00 | Treatment of Certain Liabilities | 02/19/2016 |
| 201608004 | 7701.00-00 | Definitions | 02/19/2016 |
| 201608004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/19/2016 |
