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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 19751 - 19775 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201545007 | 7701.01-00 | Associations v. Corporations | 11/06/2015 |
| 201545007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/06/2015 |
| 201545006 | 7701.01-00 | Associations v. Corporations | 11/06/2015 |
| 201545006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/06/2015 |
| 201545005 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/06/2015 |
| 201545004 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/06/2015 |
| 201545003 | 1361.03-03 | Electing Small Business Trusts | 11/06/2015 |
| 201545003 | 1362.04-00 | Inadvertent Terminations | 11/06/2015 |
| 201545002 | 7704.03-00 | Qualifying Income | 11/06/2015 |
| 201545001 | 1381.00-00 | Organizations to Which Part Applies | 11/06/2015 |
| 201545000 | 6110.00-00 | Index for Public Inspection of Written Determination | 11/06/2015 |
| 201544033 | 408.03-00 | Rollover Contributions | 10/30/2015 |
| 201544032 | 4945.04-04 | Grants to Individuals | 10/30/2015 |
| 201544031 | 150.01-04 | 501(c)(3) Organization | 10/30/2015 |
| 201544030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/30/2015 |
| 201544029 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/30/2015 |
| 201544028 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/30/2015 |
| 201544027 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/30/2015 |
| 201544026 | 501.07-00 | Social Clubs | 10/30/2015 |
| 201544025 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 10/30/2015 |
| 201544025 | 512.01-02 | Rent v. Ordinary Business Profits | 10/30/2015 |
| 201544025 | 512.06-00 | Fund-Raising Activities (See Also 0501.26-06) | 10/30/2015 |
| 201544024 | 06.04.00-00 | ATTORNEYS: Practice | 10/30/2015 |
| 201544023 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/30/2015 |
| 201544022 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/30/2015 |
