)
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 19101 - 19125 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201609003 | 1033.02-00 | Definition of Involuntary Conversion Events | 02/26/2016 |
| 201609003 | 1033.03-00 | Property Similar or Related in Service or Use | 02/26/2016 |
| 201609002 | 168.00-00 | Modified Accelerated Cost Recovery System | 02/26/2016 |
| 201609002 | 9100.04-00 | Section 168; MACRS | 02/26/2016 |
| 201609001 | 4940.02-01 | Gross Investment Income--Items Included | 02/26/2016 |
| 201609001 | 4941.04-00 | Definition of Self-Dealing | 02/26/2016 |
| 201609001 | 4942.03-05 | Qualifying Distribution | 02/26/2016 |
| 201609001 | 4944.05-00 | Definitions | 02/26/2016 |
| 201609001 | 4945.04-00 | Definition of Taxable Expenditure | 02/26/2016 |
| 201609001 | 501.03-02 | Foundations | 02/26/2016 |
| 201609001 | 507.06-00 | Imposition of Tax | 02/26/2016 |
| 201609000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/26/2016 |
| 201608021 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/19/2016 |
| 201608020 | 4945.04-04 | Grants to Individuals | 02/19/2016 |
| 201608019 | 4945.04-04 | Grants to Individuals | 02/19/2016 |
| 201608018 | 4945.04-04 | Grants to Individuals | 02/19/2016 |
| 201608017 | 4945.04-04 | Grants to Individuals | 02/19/2016 |
| 201608016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/19/2016 |
| 201608016 | 501.03-08 | Educational Organizations | 02/19/2016 |
| 201608015 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 02/19/2016 |
| 201608014 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 02/19/2016 |
| 201608014 | 6231.03-00 | Partnership Item | 02/19/2016 |
| 201608013 | 6103.02-00 | Definitions | 02/19/2016 |
| 201608012 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 02/19/2016 |
| 201608012 | 170.12-09 | Substantiation | 02/19/2016 |
