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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 14051 - 14075 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201826017 | 4945.04-04 | Grants to Individuals | 06/29/2018 |
| 201826016 | 4945.04-04 | Grants to Individuals | 06/29/2018 |
| 201826015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/29/2018 |
| 201826014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/29/2018 |
| 201826013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/29/2018 |
| 201826012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 06/29/2018 |
| 201826011 | 6015.00-00 | Innocent spouse (including Sections 66, 6013) | 06/29/2018 |
| 201826010 | 7508.00-00 | Time for Performing Certain Acts Postponed by Reason of Service in a Combat Zone | 06/29/2018 |
| 201826009 | 414.08-00 | Church Plan | 06/29/2018 |
| 201826008 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826008 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2018 |
| 201826008 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826007 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826007 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2018 |
| 201826007 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826006 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/29/2018 |
| 201826006 | 2642.00-00 | Inclusion Ratio | 06/29/2018 |
| 201826006 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2018 |
| 201826005 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826005 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/29/2018 |
| 201826005 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 06/29/2018 |
| 201826004 | 338.01-02 | Time in which Election must be made | 06/29/2018 |
| 201826004 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 06/29/2018 |
| 201826003 | 4121.00-00 | Imposition of Tax on Coal | 06/29/2018 |
| 201826002 | 7701.00-00 | Definitions | 06/29/2018 |
