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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 73526 - 73550 of 77055
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202414009 | 501.04-07 | Homeowners Association | 04/05/2024 |
| 202414010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/05/2024 |
| 202414011 | 4945.04-04 | Grants to Individuals | 04/05/2024 |
| 202414012 | 4945.04-04 | Grants to Individuals | 04/05/2024 |
| 202415000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/12/2024 |
| 202415001 | 856.01-00 | Income Requirements | 04/12/2024 |
| 202415001 | 856.04-00 | Rents From Real Property | 04/12/2024 |
| 202415002 | 1362.00-00 | Election by Small Business Corporation | 04/12/2024 |
| 202415002 | 1362.01-03 | Late Elections | 04/12/2024 |
| 202415003 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 04/12/2024 |
| 202415004 | 1092.00-00 | Straddles | 04/12/2024 |
| 202415004 | 1092.05-00 | Mixed Straddles | 04/12/2024 |
| 202415004 | 1092.05-02 | Mixed Straddle Account | 04/12/2024 |
| 202415005 | 4945.04-04 | Grants to Individuals | 04/12/2024 |
| 202416000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/19/2024 |
| 202416001 | 130.00-00 | Certain Personal Injury Liability Assignments | 04/19/2024 |
| 202416001 | 130.01-00 | Qualified Funding Asset | 04/19/2024 |
| 202416001 | 130.02-00 | Qualified Assignment | 04/19/2024 |
| 202416002 | 130.00-00 | Certain Personal Injury Liability Assignments | 04/19/2024 |
| 202416002 | 130.01-00 | Qualified Funding Asset | 04/19/2024 |
| 202416002 | 130.02-00 | Qualified Assignment | 04/19/2024 |
| 202416003 | 7701.00-00 | Definitions | 04/19/2024 |
| 202416003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/19/2024 |
| 202416004 | 1362.04-00 | Inadvertent Terminations | 04/19/2024 |
| 202416005 | 1362.00-00 | Election by Small Business Corporation | 04/19/2024 |
