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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 32401 - 32425 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201119036 | 501.33-00 | Private v. Public Interest Served | 05/13/2011 |
| 201119036 | 501.36-01 | Section 501(c)(3) Organizations | 05/13/2011 |
| 201119036 | 509.02-01 | Publicly Supported Organizations | 05/13/2011 |
| 201119036 | 509.01-01 | Private Foundation | 05/13/2011 |
| 201119035 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/13/2011 |
| 201119034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/13/2011 |
| 201119033 | 6532.02-06 | Reconsideration by Secretary | 05/13/2011 |
| 201119032 | 1402.00-00 | Definitions | 05/13/2011 |
| 201119031 | 1401.02-00 | Relief from Taxes by Certain International Agreements | 05/13/2011 |
| 201119030 | 6223.00-00 | Notice to Partners of Proceedings | 05/13/2011 |
| 201119029 | 6416.00-00 | Certain Taxes on Sales and Services | 05/13/2011 |
| 201119028 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 05/13/2011 |
| 201119027 | 4081.01-00 | Tax on Removal, Entry, or Sale | 05/13/2011 |
| 201119026 | 861.09-00 | Allocation and Apportionment of Interest Expense (In General) | 05/13/2011 |
| 201119026 | 861.09-07 | Fair Market Value Method | 05/13/2011 |
| 201119026 | 861.09-09 | Retroactive Election of Method | 05/13/2011 |
| 201119025 | 856.00-00 | Definition of Real Estate Investment Trust | 05/13/2011 |
| 201119025 | 562.00-00 | Dividends Eligible v. Not Eligible for Dividends-Paid Deduction | 05/13/2011 |
| 201119024 | 1362.01-03 | Late Elections | 05/13/2011 |
| 201119023 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 05/13/2011 |
| 201119023 | 337.16-02 | Allowable Worthless Stock Loss | 05/13/2011 |
| 201119022 | 1362.04-00 | Inadvertent Terminations | 05/13/2011 |
| 201119021 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/13/2011 |
| 201119021 | 860D.01-00 | Election | 05/13/2011 |
| 201119020 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 05/13/2011 |
