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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 15151 - 15175 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201745012 | 2512.13-01 | Sufficient v. Insufficient Consideration | 11/09/2017 |
| 201745011 | 1362.04-00 | Inadvertent Terminations | 11/09/2017 |
| 201745010 | 1362.04-00 | Inadvertent Terminations | 11/09/2017 |
| 201745009 | 1362.04-00 | Inadvertent Terminations | 11/09/2017 |
| 201745008 | 1362.04-00 | Inadvertent Terminations | 11/09/2017 |
| 201745007 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2017 |
| 201745006 | 7701.00-00 | Definitions | 11/09/2017 |
| 201745006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/09/2017 |
| 201745005 | 708.00-00 | Continuation of Partnership | 11/09/2017 |
| 201745005 | 7701.02-00 | Partnerships v. Associations | 11/09/2017 |
| 201745004 | 9100.02-04 | IDC Expenditures | 11/09/2017 |
| 201745003 | 9100.22-00 | Other | 11/09/2017 |
| 201745003 | 992.02-00 | Election | 11/09/2017 |
| 201745002 | 167.22-01 | Normalization Rules | 11/09/2017 |
| 201745001 | 4941.04-00 | Definition of Self-Dealing | 11/09/2017 |
| 201745001 | 4945.04-00 | Definition of Taxable Expenditure | 11/09/2017 |
| 201745000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/09/2017 |
| 201744022 | 412.00-00 | Minimum Funding Standards | 11/03/2017 |
| 201744021 | 4945.04-04 | Grants to Individuals | 11/03/2017 |
| 201744020 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/03/2017 |
| 201744020 | 501.03-30 | Organizational and Operational Tests | 11/03/2017 |
| 201744020 | 501.33-00 | Private v. Public Interest Served | 11/03/2017 |
| 201744019 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 11/03/2017 |
| 201744018 | 6231.07-00 | Tax Matters Partner | 11/03/2017 |
| 201744017 | 7701.02-00 | Partnerships v. Associations | 11/03/2017 |
