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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 29701 - 29725 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201217024 | 4945.04-04 | Grants to Individuals | 04/27/2012 |
| 201217023 | 4945.04-04 | Grants to Individuals | 04/27/2012 |
| 201217022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/27/2012 |
| 201217022 | 501.05-00 | Labor Organizations | 04/27/2012 |
| 201217022 | 501.06-03 | Professional Associations (See Also 0501.03-11) | 04/27/2012 |
| 201217021 | 501.03-07 | Civil Rights Groups | 04/27/2012 |
| 201217020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/27/2012 |
| 201217019 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/27/2012 |
| 201217019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/27/2012 |
| 201217019 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 04/27/2012 |
| 201217019 | 501.33-00 | Private v. Public Interest Served | 04/27/2012 |
| 201217019 | 504.50-00 | Denial of Exemption | 04/27/2012 |
| 201217018 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/27/2012 |
| 201217018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/27/2012 |
| 201217017 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 04/27/2012 |
| 201217016 | 1362.01-03 | Late Elections | 04/27/2012 |
| 201217015 | 169.02-00 | Election of Amortization | 04/27/2012 |
| 201217015 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/27/2012 |
| 201217014 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/27/2012 |
| 201217014 | 1502.75-00 | Filing Requirements | 04/27/2012 |
| 201217013 | 1362.00-00 | Election by Small Business Corporation | 04/27/2012 |
| 201217012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/27/2012 |
| 201217012 | 2642.00-00 | Inclusion Ratio | 04/27/2012 |
| 201217011 | 2642.00-00 | Inclusion Ratio | 04/27/2012 |
| 201217011 | 2652.01-02 | Special Election for QTIP | 04/27/2012 |
