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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 21951 - 21975 of 76942
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201507040 | 408.03-00 | Rollover Contributions | 02/13/2015 |
| 201507039 | 408.03-00 | Rollover Contributions | 02/13/2015 |
| 201507038 | 4945.04-04 | Grants to Individuals | 02/13/2015 |
| 201507037 | 4945.04-04 | Grants to Individuals | 02/13/2015 |
| 201507036 | 4945.04-04 | Grants to Individuals | 02/13/2015 |
| 201507035 | 4945.04-04 | Grants to Individuals | 02/13/2015 |
| 201507034 | 4945.04-04 | Grants to Individuals | 02/13/2015 |
| 201507033 | 4945.04-04 | Grants to Individuals | 02/13/2015 |
| 201507032 | 4945.04-04 | Grants to Individuals | 02/13/2015 |
| 201507031 | 4945.04-04 | Grants to Individuals | 02/13/2015 |
| 201507030 | 4945.04-04 | Grants to Individuals | 02/13/2015 |
| 201507029 | 4945.04-04 | Grants to Individuals | 02/13/2015 |
| 201507028 | 4945.04-04 | Grants to Individuals | 02/13/2015 |
| 201507027 | 4945.04-04 | Grants to Individuals | 02/13/2015 |
| 201507026 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/13/2015 |
| 201507026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/13/2015 |
| 201507026 | 503.00-00 | Requirements for Exemption (Exempt v. Not Exempt) | 02/13/2015 |
| 201507025 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 02/13/2015 |
| 201507024 | 509.02-01 | Publicly Supported Organizations | 02/13/2015 |
| 201507023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/13/2015 |
| 201507022 | 168.36-00 | Additional First Year Depreciation | 02/13/2015 |
| 201507021 | 1362.01-03 | Late Elections | 02/13/2015 |
| 201507020 | 50.00-00 | Special Rules for Computing Investment Credit | 02/13/2015 |
| 201507020 | 50.01-01 | Early Disposition | 02/13/2015 |
| 201507019 | 475.00-00 | Mark to Market Accounting Method for Dealers in Securities | 02/13/2015 |
