)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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 14601 - 14625 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201811009 | 150.00-00 | Definitions and Special Rules | 03/16/2018 |
| 201811008 | 414.08-00 | Church Plan | 03/16/2018 |
| 201811007 | 9100.04-00 | Section 168; MACRS | 03/16/2018 |
| 201811006 | 9100.04-00 | Section 168; MACRS | 03/16/2018 |
| 201811005 | 1362.04-00 | Inadvertent Terminations | 03/16/2018 |
| 201811004 | 7701.00-00 | Definitions | 03/16/2018 |
| 201811003 | 2504.02-00 | Valuation of Certain Gifts for Preceding Periods | 03/16/2018 |
| 201811003 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 03/16/2018 |
| 201811003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 03/16/2018 |
| 201811003 | 2642.00-00 | Inclusion Ratio | 03/16/2018 |
| 201811003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/16/2018 |
| 201811002 | 2504.02-00 | Valuation of Certain Gifts for Preceding Periods | 03/16/2018 |
| 201811002 | 2513.00-00 | Gifts by Husband or Wife to Third Party (Gift Splitting) (Allowed v. Not Allowed) | 03/16/2018 |
| 201811001 | 1361.03-03 | Electing Small Business Trusts | 03/16/2018 |
| 201811001 | 1362.02-02 | Ceases to be Small Business Corporation | 03/16/2018 |
| 201811001 | 1362.04-00 | Inadvertent Terminations | 03/16/2018 |
| 201811000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/16/2018 |
| 201810012 | 4945.04-04 | Grants to Individuals | 03/09/2018 |
| 201810011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/09/2018 |
| 201810011 | 501.06-01 | Performance of Particular Services for Members | 03/09/2018 |
| 201810011 | 501.06-02 | Conduct of Business for Profit | 03/09/2018 |
| 201810010 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 03/09/2018 |
| 201810010 | 501.04-01 | Local Associations of Employees | 03/09/2018 |
| 201810009 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/09/2018 |
| 201810009 | 501.03-30 | Organizational and Operational Tests | 03/09/2018 |
