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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 31551 - 31575 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201131033 | 4942.03-07 | Set-Asides | 08/05/2011 |
| 201131032 | 4942.03-07 | Set-Asides | 08/05/2011 |
| 201131031 | 170.19-00 | Other | 08/05/2011 |
| 201131030 | 170.19-00 | Other | 08/05/2011 |
| 201131029 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 08/05/2011 |
| 201131029 | 514.07-00 | Acquisition Indebtedness | 08/05/2011 |
| 201131028 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 08/05/2011 |
| 201131028 | 501.09-01 | Permissible Benefits | 08/05/2011 |
| 201131027 | 509.02-02 | Supporting Organizations | 08/05/2011 |
| 201131027 | 509.03-00 | Continuation of Private Foundation Status | 08/05/2011 |
| 201131026 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 08/05/2011 |
| 201131026 | 501.33-00 | Private v. Public Interest Served | 08/05/2011 |
| 201131026 | 501.03-30 | Organizational and Operational Tests | 08/05/2011 |
| 201131026 | 501.30-01 | Closely Controlled Organizations | 08/05/2011 |
| 201131025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/05/2011 |
| 201131025 | 501.03-08 | Educational Organizations | 08/05/2011 |
| 201131025 | 501.33-00 | Private v. Public Interest Served | 08/05/2011 |
| 201131024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/05/2011 |
| 201131023 | 954.02-05 | Sale or Exchange of Property | 08/05/2011 |
| 201131022 | 1362.01-03 | Late Elections | 08/05/2011 |
| 201131021 | 1362.01-03 | Late Elections | 08/05/2011 |
| 201131020 | 9100.22-00 | Extension of Time for Making Certain Elections; Other | 08/05/2011 |
| 201131020 | 9114.03-06 | U.S. Income Tax Treaties; Canada | 08/05/2011 |
| 201131019 | 1295.02-02 | Retroactive Elections | 08/05/2011 |
| 201131018 | 1295.02-02 | Retroactive Elections | 08/05/2011 |
