)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 25801 - 25825 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201335019 | 4944.05-00 | Definitions | 08/30/2013 |
| 201335019 | 4945.04-05 | Grants to Organizations | 08/30/2013 |
| 201335018 | 509.02-00 | Exceptions to Private Foundation Status | 08/30/2013 |
| 201335017 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 08/30/2013 |
| 201335016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/30/2013 |
| 201335015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/30/2013 |
| 201335014 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/30/2013 |
| 201335014 | 501.03-02 | Foundations | 08/30/2013 |
| 201335014 | 501.03-03 | Trusts | 08/30/2013 |
| 201335014 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 08/30/2013 |
| 201335013 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 08/30/2013 |
| 201335013 | 6501.01-00 | Effects of Net Operating Loss Carrybacks | 08/30/2013 |
| 201335013 | 6411.00-00 | Tentative Carryback and Refund Adjustments | 08/30/2013 |
| 201335013 | 6404.04-00 | Interest Assessments | 08/30/2013 |
| 201335013 | 6601.12-00 | Statute of Limitations on Collection of Interest | 08/30/2013 |
| 201335012 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 08/30/2013 |
| 201335012 | 382.12-00 | Operating Rules | 08/30/2013 |
| 201335012 | 382.12-16 | Controlled Groups | 08/30/2013 |
| 201335012 | 9100.22-00 | Other | 08/30/2013 |
| 201335011 | 1362.01-03 | Late Elections | 08/30/2013 |
| 201335010 | 9100.22-00 | Other | 08/30/2013 |
| 201335010 | 9114.03-06 | Canada | 08/30/2013 |
| 201335009 | 1362.01-03 | Late Elections | 08/30/2013 |
| 201335008 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 08/30/2013 |
| 201335008 | 861.09-06 | Asset Method of Apportionment | 08/30/2013 |
