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 34051 - 34075 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201046007 | 59.00-00 | Other Definitions and Special Rules | 11/19/2010 |
| 201046007 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/19/2010 |
| 201046006 | 1362.01-03 | Late Elections | 11/19/2010 |
| 201046005 | 1362.04-00 | Inadvertent Terminations | 11/19/2010 |
| 201046004 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 11/19/2010 |
| 201046003 | 7701.00-00 | Definitions | 11/19/2010 |
| 201046002 | 9100.10-01 | Accounting Methods | 11/19/2010 |
| 201046001 | 1382.00-00 | Taxable Income of Cooperatives | 11/19/2010 |
| 201046001 | 199.06-00 | Agricultural and Horticultural Cooperatives | 11/19/2010 |
| 201045034 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 11/12/2010 |
| 201045034 | 501.06-01 | Performance of Particular Services for Members | 11/12/2010 |
| 201045034 | 501.06-02 | Conduct of Business for Profit | 11/12/2010 |
| 201045033 | 4945.04-04 | Grants to Individuals | 11/12/2010 |
| 201045032 | 4945.04-04 | Grants to Individuals | 11/12/2010 |
| 201045031 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 11/12/2010 |
| 201045030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/12/2010 |
| 201045029 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/12/2010 |
| 201045028 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/12/2010 |
| 201045027 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/12/2010 |
| 201045026 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/12/2010 |
| 201045025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/12/2010 |
| 201045023 | 104.03-00 | Damages | 11/12/2010 |
| 201045023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/12/2010 |
| 201045022 | 6011.00-00 | General Requirement of Return, Statement, or List | 11/12/2010 |
| 201045022 | 6011.01-00 | Disclosure of Reportable Transactions | 11/12/2010 |
