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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 13726 - 13750 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201835009 | 501.32-01 | Distribution of Assets to Private Individuals | 08/31/2018 |
| 201835009 | 501.33-00 | Private v. Public Interest Served | 08/31/2018 |
| 201835009 | 501.36-00 | Business Activities | 08/31/2018 |
| 201835008 | 501.36-03 | Publishing Activities, Radio, Television, etc. | 08/31/2018 |
| 201835007 | 501.07-00 | Social Clubs | 08/31/2018 |
| 201835007 | 501.07-01 | Profit v. Not for Profit | 08/31/2018 |
| 201835007 | 501.07-05 | Business with Nonmembers | 08/31/2018 |
| 201835006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 08/31/2018 |
| 201835006 | 501.35-00 | "Exclusively" Test | 08/31/2018 |
| 201835006 | 501.36-00 | Business Activities | 08/31/2018 |
| 201835005 | 2010.04-00 | Portability Election under § 2010(c)(5)(A) | 08/31/2018 |
| 201835004 | 167.13-21 | Amortization of Geological and Geophysical Expenditures (Redesignates existing sec. 167(h) as sec. 167(i)) | 08/31/2018 |
| 201835004 | 263.02-01 | Oil and Gas Wells (See Also 291.02-01 et seq.) | 08/31/2018 |
| 201835003 | 338.01-02 | Time in which Election must be made | 08/31/2018 |
| 201835003 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 08/31/2018 |
| 201835002 | 468A.04-02 | Revised Schedules | 08/31/2018 |
| 201835001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 08/31/2018 |
| 201835001 | 311.01-00 | With Respect to its Stock | 08/31/2018 |
| 201835001 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/31/2018 |
| 201835001 | 355.01-00 | Spin-Off | 08/31/2018 |
| 201835001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 08/31/2018 |
| 201835001 | 368.05-00 | Recapitalization (Type "E") | 08/31/2018 |
| 201835000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/31/2018 |
| 201834016 | 4945.04-04 | Grants to Individuals | 08/24/2018 |
| 201834015 | 4945.04-04 | Grants to Individuals | 08/24/2018 |
