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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 19626 - 19650 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201548025 | 501.33-00 | Private v. Public Interest Served | 11/27/2015 |
| 201548024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/27/2015 |
| 201548023 | 4945.04-04 | Grants to Individuals | 11/27/2015 |
| 201548022 | 4945.04-04 | Grants to Individuals | 11/27/2015 |
| 201548021 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 11/27/2015 |
| 201548021 | 501.33-00 | Private v. Public Interest Served | 11/27/2015 |
| 201548020 | 501.04-07 | Homeowners Association | 11/27/2015 |
| 201548019 | 6611.00-00 | Interest on Overpayments (Interest v. No Interest) | 11/27/2015 |
| 201548018 | 1295.02-02 | Retroactive Elections | 11/27/2015 |
| 201548017 | 167.22-01 | Normalization Rules | 11/27/2015 |
| 201548016 | 1502.75-00 | Filing Requirements | 11/27/2015 |
| 201548016 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 11/27/2015 |
| 201548015 | 1362.04-00 | Inadvertent Terminations | 11/27/2015 |
| 201548014 | 9100.22-00 | Other | 11/27/2015 |
| 201548014 | 992.02-00 | Election | 11/27/2015 |
| 201548013 | 7704.03-00 | Qualifying Income | 11/27/2015 |
| 201548012 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/27/2015 |
| 201548012 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 11/27/2015 |
| 201548011 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 11/27/2015 |
| 201548010 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/27/2015 |
| 201548009 | 9100.04-00 | Section 168; MACRS | 11/27/2015 |
| 201548008 | 9100.04-00 | Section 168; MACRS | 11/27/2015 |
| 201548007 | 9100.04-00 | Section 168; MACRS | 11/27/2015 |
| 201548006 | 38.00-00 | General Business Credit | 11/27/2015 |
| 201548006 | 39.00-00 | Carryback and Carryforward of Unused Credits | 11/27/2015 |
