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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 51151 - 51175 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200601001 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 01/06/2006 |
| 200601001 | 1502.75-00 | Filing Requirements | 01/06/2006 |
| 200552021 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 12/30/2005 |
| 200552020 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 12/30/2005 |
| 200552019 | 501.05-01 | Agriculture and Horticulture Organizations | 12/30/2005 |
| 200552018 | 4943.04-00 | Other Definitions and Rules | 12/30/2005 |
| 200552017 | 507.00-00 | Termination of Private Foundation Status | 12/30/2005 |
| 200552017 | 501.03-02 | Foundations | 12/30/2005 |
| 200552017 | 509.03-00 | Continuation of Private Foundation Status | 12/30/2005 |
| 200552017 | 4940.00-00 | Excise Tax on Net Investment Income (Applicable v. Not Applicable) | 12/30/2005 |
| 200552017 | 4941.04-00 | Definition of Self-Dealing | 12/30/2005 |
| 200552017 | 4942.05-05 | Support Test | 12/30/2005 |
| 200552017 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 12/30/2005 |
| 200552017 | 4945.04-06 | Expenditure Responsibility | 12/30/2005 |
| 200552016 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/30/2005 |
| 200552016 | 501.03-20 | Religious Organizations | 12/30/2005 |
| 200552015 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 12/30/2005 |
| 200552015 | 4941.04-00 | Definition of Self-Dealing | 12/30/2005 |
| 200552015 | 507.00-00 | Termination of Private Foundation Status | 12/30/2005 |
| 200552014 | 509.00-00 | Private Foundation Defined | 12/30/2005 |
| 200552013 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/30/2005 |
| 200552012 | 460.04-00 | Exception for Certain Construction Contracts | 12/30/2005 |
| 200552011 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 12/30/2005 |
| 200552010 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 12/30/2005 |
| 200552009 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 12/30/2005 |
