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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 14651 - 14675 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201809005 | 1382.02-00 | Patronage Dividends | 03/02/2018 |
| 201809005 | 1388.00-00 | Definitions; Special Rules | 03/02/2018 |
| 201809004 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/02/2018 |
| 201809003 | 25D.00-00 | Residential Energy Efficient Property | 03/02/2018 |
| 201809002 | 9100.22-00 | Other | 03/02/2018 |
| 201809002 | 992.02-00 | Election | 03/02/2018 |
| 201809001 | 9100.22-00 | Other | 03/02/2018 |
| 201809001 | 992.02-00 | Election | 03/02/2018 |
| 201809000 | 6110.00-00 | Index for Public Inspection of Written Determination | 03/02/2018 |
| 201808024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/23/2018 |
| 201808023 | 4945.04-04 | Grants to Individuals | 02/23/2018 |
| 201808022 | 4945.04-04 | Grants to Individuals | 02/23/2018 |
| 201808021 | 4945.04-04 | Grants to Individuals | 02/23/2018 |
| 201808020 | 501.35-00 | "Exclusively" Test | 02/23/2018 |
| 201808020 | 501.36-00 | Business Activities | 02/23/2018 |
| 201808019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/23/2018 |
| 201808019 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 02/23/2018 |
| 201808018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/23/2018 |
| 201808017 | 6212.00-00 | Notice of Deficiency | 02/23/2018 |
| 201808017 | 6212.02-00 | Name and Address | 02/23/2018 |
| 201808017 | 6212.02-01 | Income and Gift Taxes | 02/23/2018 |
| 201808017 | 6212.02-03 | Estate Tax | 02/23/2018 |
| 201808016 | 6521.00-00 | Mitigation of Effect of Limitation in Case of Related Taxes Under Different Chapters | 02/23/2018 |
| 201808016 | 6521.01-00 | Self Employment Tax and Tax on Wages | 02/23/2018 |
| 201808016 | 6521.01-01 | Offsets | 02/23/2018 |
