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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 23876 - 23900 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201425003 | 1362.04-00 | Inadvertent Terminations | 06/20/2014 |
| 201425002 | 9100.04-00 | Section 168; MACRS | 06/20/2014 |
| 201425001 | 115.03-00 | Essential Governmental Function | 06/20/2014 |
| 201425001 | 7701.26-00 | Taxable Mortgage Pools | 06/20/2014 |
| 201425000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/20/2014 |
| 201424032 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 06/13/2014 |
| 201424031 | 401.06-00 | Required Distributions | 06/13/2014 |
| 201424031 | 401.06-01 | In General | 06/13/2014 |
| 201424030 | 415.02-05 | Stock Ownership Plans | 06/13/2014 |
| 201424029 | 408.03-00 | Rollover Contributions | 06/13/2014 |
| 201424028 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 06/13/2014 |
| 201424028 | 501.04-03 | Political Activities Organizations | 06/13/2014 |
| 201424027 | 501.03-30 | Organizational and Operational Tests | 06/13/2014 |
| 201424027 | 501.33-00 | Private v. Public Interest Served | 06/13/2014 |
| 201424026 | 4945.04-04 | Grants to Individuals | 06/13/2014 |
| 201424025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/13/2014 |
| 201424025 | 509.03-00 | Continuation of Private Foundation Status | 06/13/2014 |
| 201424025 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 06/13/2014 |
| 201424024 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 06/13/2014 |
| 201424024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/13/2014 |
| 201424024 | 501.03-08 | Educational Organizations | 06/13/2014 |
| 201424024 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 06/13/2014 |
| 201424024 | 501.33-00 | Private v. Public Interest Served | 06/13/2014 |
| 201424023 | 501.06-01 | Performance of Particular Services for Members | 06/13/2014 |
| 201424022 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 06/13/2014 |
