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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 11426 - 11450 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201945004 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/08/2019 |
| 201945003 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/08/2019 |
| 201945002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/08/2019 |
| 201945001 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 11/08/2019 |
| 201945000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/08/2019 |
| 201944017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/01/2019 |
| 201944017 | 501.03-05 | Corporations | 11/01/2019 |
| 201944017 | 501.03-30 | Organizational and Operational Tests | 11/01/2019 |
| 201944016 | 501.35-00 | "Exclusively" Test | 11/01/2019 |
| 201944016 | 501.36-01 | Section 501(c)(3) Organizations | 11/01/2019 |
| 201944016 | 501.33-00 | Private v. Public Interest Served | 11/01/2019 |
| 201944015 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/01/2019 |
| 201944015 | 501.36-00 | Business Activities | 11/01/2019 |
| 201944015 | 501.33-00 | Private v. Public Interest Served | 11/01/2019 |
| 201944014 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 11/01/2019 |
| 201944014 | 501.06-01 | Performance of Particular Services for Members | 11/01/2019 |
| 201944012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/01/2019 |
| 201944011 | 856.04-00 | Rents From Real Property | 11/01/2019 |
| 201944010 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 11/01/2019 |
| 201944009 | 9100.22-00 | Other | 11/01/2019 |
| 201944009 | 992.02-00 | Election | 11/01/2019 |
| 201944008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 11/01/2019 |
| 201944008 | 2642.00-00 | Inclusion Ratio | 11/01/2019 |
| 201944008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/01/2019 |
| 201944007 | 7701.02-00 | Partnerships v. Associations | 11/01/2019 |
