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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 25776 - 25800 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201336006 | 7704.03-00 | Qualifying Income | 09/06/2013 |
| 201336005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/06/2013 |
| 201336005 | 7701.00-00 | Definitions | 09/06/2013 |
| 201336005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/06/2013 |
| 201336004 | 9100.22-00 | Other | 09/06/2013 |
| 201336004 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 09/06/2013 |
| 201336003 | 1362.01-03 | Late Elections | 09/06/2013 |
| 201336002 | 9100.22-00 | Other | 09/06/2013 |
| 201336002 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 09/06/2013 |
| 201336001 | 7701.00-00 | Definitions | 09/06/2013 |
| 201335028 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 08/30/2013 |
| 201335027 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/30/2013 |
| 201335026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/30/2013 |
| 201335025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/30/2013 |
| 201335024 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 08/30/2013 |
| 201335023 | 501.03-02 | Foundations | 08/30/2013 |
| 201335022 | 4945.04-04 | Grants to Individuals | 08/30/2013 |
| 201335021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/30/2013 |
| 201335021 | 4945.04-04 | Grants to Individuals | 08/30/2013 |
| 201335020 | 4942.00-00 | Taxes on Failure to Distribute Income | 08/30/2013 |
| 201335020 | 4942.03-05 | Qualifying Distribution | 08/30/2013 |
| 201335019 | 507.05-00 | Liability of Transferee Organizations | 08/30/2013 |
| 201335019 | 4940.02-02 | Exclusions, Deductions, and Special Rules | 08/30/2013 |
| 201335019 | 4942.04-00 | Other Definitions | 08/30/2013 |
| 201335019 | 4942.03-05 | Qualifying Distribution | 08/30/2013 |
