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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 31701 - 31725 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201130018 | 9999.98-00 | Not Able to Identify Under Present List | 07/29/2011 |
| 201130017 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 07/29/2011 |
| 201130016 | 412.06-00 | Minimum Funding Waiver | 07/29/2011 |
| 201130015 | 412.00-00 | Minimum Funding Standards | 07/29/2011 |
| 201130014 | 408.03-00 | Rollover Contributions | 07/29/2011 |
| 201130013 | 408.03-00 | Rollover Contributions | 07/29/2011 |
| 201130012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/29/2011 |
| 201130011 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/29/2011 |
| 201130010 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 07/29/2011 |
| 201130010 | 501.33-00 | Private v. Public Interest Served | 07/29/2011 |
| 201130009 | 501.06-01 | Performance of Particular Services for Members | 07/29/2011 |
| 201130009 | 501.04-07 | Homeowners Association | 07/29/2011 |
| 201130008 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 07/29/2011 |
| 201130008 | 4946.01-00 | Disqualified Person | 07/29/2011 |
| 201130008 | 4941.04-00 | Definition of Self-Dealing | 07/29/2011 |
| 201130007 | 4942.03-07 | Set-Asides | 07/29/2011 |
| 201130006 | 507.00-00 | Termination of Private Foundation Status | 07/29/2011 |
| 201130006 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 07/29/2011 |
| 201130006 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 07/29/2011 |
| 201130006 | 942.00-00 | R 1976 (Repealed) Disallowance of Foreign Tax Credit | 07/29/2011 |
| 201130006 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 07/29/2011 |
| 201130005 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/29/2011 |
| 201130005 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 07/29/2011 |
| 201130004 | 9100.22-00 | Other | 07/29/2011 |
| 201130003 | 25C.00-00 | Non-Business Energy Property | 07/29/2011 |
