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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 20451 - 20475 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201529014 | 4942.03-07 | Set-Asides | 07/17/2015 |
| 201529013 | 501.35-00 | "Exclusively" Test | 07/17/2015 |
| 201529012 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 07/17/2015 |
| 201529011 | 501.07-01 | Profit v. Not for Profit | 07/17/2015 |
| 201529011 | 501.07-00 | Social Clubs | 07/17/2015 |
| 201529010 | 501.06-01 | Performance of Particular Services for Members | 07/17/2015 |
| 201529010 | 501.06-01 | Performance of Particular Services for Members | 07/17/2015 |
| 201529009 | 414.00-00 | Definitions and Special Rules | 07/17/2015 |
| 201529009 | 414.09-00 | Certain Employee Contributions | 07/17/2015 |
| 201529008 | 165.00-00 | Deductions For Losses | 07/17/2015 |
| 201529007 | 7701.00-00 | Definitions | 07/17/2015 |
| 201529007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/17/2015 |
| 201529006 | 475.05-00 | Definitions | 07/17/2015 |
| 201529005 | 7701.00-00 | Definitions | 07/17/2015 |
| 201529005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/17/2015 |
| 201529004 | 1381.00-00 | Organizations to Which Part Applies | 07/17/2015 |
| 201529003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/17/2015 |
| 201529003 | 2642.00-00 | Inclusion Ratio | 07/17/2015 |
| 201529003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/17/2015 |
| 201529002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/17/2015 |
| 201529002 | 2642.00-00 | Inclusion Ratio | 07/17/2015 |
| 201529002 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/17/2015 |
| 201529001 | 1502.75-00 | Filing Requirements | 07/17/2015 |
| 201529001 | 9100.22-00 | Other | 07/17/2015 |
| 201529000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/17/2015 |
