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 52201 - 52225 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200536031 | 4975.04-02 | ESOP Loans | 09/09/2005 |
| 200536030 | 414.09-00 | Certain Employee Contributions | 09/09/2005 |
| 200536029 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 09/09/2005 |
| 200536028 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 09/09/2005 |
| 200536028 | 4975.00-00 | Tax on Prohibited Transactions | 09/09/2005 |
| 200536027 | 501.03-08 | Educational Organizations | 09/09/2005 |
| 200536027 | 501.03-30 | Organizational and Operational Tests | 09/09/2005 |
| 200536027 | 4941.04-00 | Definition of Self-Dealing | 09/09/2005 |
| 200536027 | 4941.05-00 | Other Definitions | 09/09/2005 |
| 200536027 | 4945.04-00 | Definition of Taxable Expenditure | 09/09/2005 |
| 200536027 | 4945.04-05 | Grants to Organizations | 09/09/2005 |
| 200536026 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 09/09/2005 |
| 200536025 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 09/09/2005 |
| 200536025 | 501.27-00 | Cooperative Hospital Service Organizations | 09/09/2005 |
| 200536024 | 501.07-00 | Social Clubs | 09/09/2005 |
| 200536024 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 09/09/2005 |
| 200536023 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 09/09/2005 |
| 200536022 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/09/2005 |
| 200536021 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/09/2005 |
| 200536020 | 06.01.00-00 | ATTORNEYS: Authority | 09/09/2005 |
| 200536019 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 09/09/2005 |
| 200536019 | 6501.03-02 | Computation | 09/09/2005 |
| 200536019 | 6401.00-00 | Amounts Treated as Overpayments | 09/09/2005 |
| 200536019 | 6401.01-00 | Assessment or Collection After Limitation Period | 09/09/2005 |
| 200536018 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/09/2005 |
