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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 43801 - 43825 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200821037 | 501.36-00 | Business Activities | 05/23/2008 |
| 200821037 | 501.36-01 | Section 501(c)(3) Organizations | 05/23/2008 |
| 200821037 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 05/23/2008 |
| 200821036 | 514.00-00 | Unrelated Debt-Financed Income | 05/23/2008 |
| 200821036 | 514.06-00 | Definitions--Debt-Financed Property | 05/23/2008 |
| 200821035 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 05/23/2008 |
| 200821034 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 05/23/2008 |
| 200821033 | 3231.01-00 | Employers v. Not Employers | 05/23/2008 |
| 200821032 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 05/23/2008 |
| 200821032 | 163.00-00 | Interest | 05/23/2008 |
| 200821032 | 167.15-03 | Equitable Ownership and Financing Arrangements | 05/23/2008 |
| 200821031 | 147.00-00 | Other Requirements Applicable to Certain Private Activity Bonds | 05/23/2008 |
| 200821031 | 147.06-00 | Public Approval Requirement | 05/23/2008 |
| 200821030 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 05/23/2008 |
| 200821030 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2008 |
| 200821029 | 9100.01-00 | Section 42; Low-Income Housing Credit | 05/23/2008 |
| 200821029 | 42.00-00 | Low-Income Housing Credit | 05/23/2008 |
| 200821028 | 9100.01-00 | Section 42; Low-Income Housing Credit | 05/23/2008 |
| 200821028 | 42.00-00 | Low-Income Housing Credit | 05/23/2008 |
| 200821027 | 9100.01-00 | Section 42; Low-Income Housing Credit | 05/23/2008 |
| 200821027 | 42.00-00 | Low-Income Housing Credit | 05/23/2008 |
| 200821026 | 7701.00-00 | Definitions | 05/23/2008 |
| 200821026 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2008 |
| 200821025 | 263.16-00 | Election to Deduct or Capitalize Certain Expenditures | 05/23/2008 |
| 200821025 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/23/2008 |
