)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 51101 - 51125 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200601037 | 6033.01-00 | Exempt v. Non Exempt From Filing | 01/06/2006 |
| 200601036 | 6033.01-00 | Exempt v. Non Exempt From Filing | 01/06/2006 |
| 200601035 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 01/06/2006 |
| 200601034 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 01/06/2006 |
| 200601033 | 512.01-01 | Rents and Royalties | 01/06/2006 |
| 200601032 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 01/06/2006 |
| 200601032 | 501.06-01 | Performance of Particular Services for Members | 01/06/2006 |
| 200601032 | 501.06-02 | Conduct of Business for Profit | 01/06/2006 |
| 200601031 | 501.12-02 | Mutual or Cooperative Telephone Companies | 01/06/2006 |
| 200601030 | 501.03-08 | Educational Organizations | 01/06/2006 |
| 200601030 | 501.03-21 | Research Organizations | 01/06/2006 |
| 200601030 | 501.03-24 | Scientific Organizations | 01/06/2006 |
| 200601029 | 165.00-00 | Deductions For Losses | 01/06/2006 |
| 200601028 | 3231.01-00 | Employers v. Not Employers | 01/06/2006 |
| 200601027 | 3231.01-00 | Employers v. Not Employers | 01/06/2006 |
| 200601026 | 3231.01-00 | Employers v. Not Employers | 01/06/2006 |
| 200601025 | 3231.01-00 | Employers v. Not Employers | 01/06/2006 |
| 200601024 | 664.03-02 | Charitable Remainder Unitrust | 01/06/2006 |
| 200601023 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 01/06/2006 |
| 200601022 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 01/06/2006 |
| 200601021 | 142.04-00 | Qualified Residential Rental Project | 01/06/2006 |
| 200601020 | 168.31-00 | Property on Indian Reservations | 01/06/2006 |
| 200601019 | 168.31-00 | Property on Indian Reservations | 01/06/2006 |
| 200601018 | 1362.01-03 | Late Elections | 01/06/2006 |
| 200601017 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 01/06/2006 |
