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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 21476 - 21500 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201511024 | 501.35-00 | "Exclusively" Test | 03/13/2015 |
| 201511023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/13/2015 |
| 201511022 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/13/2015 |
| 201511022 | 408A.00-00 | Roth IRA | 03/13/2015 |
| 201511021 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 03/13/2015 |
| 201511020 | 1381.00-00 | Organizations to Which Part Applies | 03/13/2015 |
| 201511020 | 1382.02-00 | Patronage Dividends | 03/13/2015 |
| 201511020 | 1385.00-00 | Amounts Includible in Patron's Gross Income | 03/13/2015 |
| 201511020 | 1388.00-00 | Definitions; Special Rules | 03/13/2015 |
| 201511020 | 311.00-00 | Taxability of Corporation on Distribution | 03/13/2015 |
| 201511020 | 331.00-00 | Gain or Loss to Shareholders in Corporate Liquidations | 03/13/2015 |
| 201511020 | 336.00-00 | Gain or Loss Recognized on Property Distributed in Complete Liquidation | 03/13/2015 |
| 201511020 | 368.06-00 | Change in Identity, etc. (Type "F") | 03/13/2015 |
| 201511020 | 521.00-00 | Exemption of Farmers' Cooperatives From Tax (Exempt v. Not Exempt) | 03/13/2015 |
| 201511020 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 03/13/2015 |
| 201511020 | 731.00-00 | Extent of Recognition of Gain or Loss on Distribution | 03/13/2015 |
| 201511020 | 752.00-00 | Treatment of Certain Liabilities | 03/13/2015 |
| 201511020 | 7701.00-00 | Definitions | 03/13/2015 |
| 201511019 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 03/13/2015 |
| 201511019 | 9100.01-00 | Section 42; Low-Income Housing Credit | 03/13/2015 |
| 201511018 | 165.00-00 | Deductions For Losses | 03/13/2015 |
| 201511017 | 911.11-03 | Reelection | 03/13/2015 |
| 201511016 | 1362.04-00 | Inadvertent Terminations | 03/13/2015 |
| 201511015 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/13/2015 |
| 201511014 | 1361.03-03 | Electing Small Business Trusts | 03/13/2015 |
