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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 22176 - 22200 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201502021 | 402.03-00 | Foreign Situs Trust | 01/09/2015 |
| 201502020 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/09/2015 |
| 201502019 | 4945.04-04 | Grants to Individuals | 01/09/2015 |
| 201502018 | 4945.04-04 | Grants to Individuals | 01/09/2015 |
| 201502017 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/09/2015 |
| 201502017 | 501.32-01 | Distribution of Assets to Private Individuals | 01/09/2015 |
| 201502017 | 501.33-00 | Private v. Public Interest Served | 01/09/2015 |
| 201502016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/09/2015 |
| 201502015 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 01/09/2015 |
| 201502014 | 6402.00-00 | Authority to Make Credits or Refunds | 01/09/2015 |
| 201502014 | 6511.09-00 | Timeliness of Claim | 01/09/2015 |
| 201502013 | 6702.00-00 | Frivolous Income Tax Return | 01/09/2015 |
| 201502012 | 6223.02-00 | Information for Secretary's Notices | 01/09/2015 |
| 201502011 | 6103.03-00 | Disclosure to Taxpayer's Designee | 01/09/2015 |
| 201502010 | 6301.00-00 | Collection Authority | 01/09/2015 |
| 201502009 | 6230.00-00 | Additional Administration Provisions | 01/09/2015 |
| 201502008 | 148.00-00 | Arbitrage | 01/09/2015 |
| 201502007 | 1286.00-00 | Tax Treatment of Stripped Bonds | 01/09/2015 |
| 201502007 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/09/2015 |
| 201502006 | 1286.00-00 | Tax Treatment of Stripped Bonds | 01/09/2015 |
| 201502006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/09/2015 |
| 201502005 | 9100.22-00 | Other | 01/09/2015 |
| 201502005 | 992.02-00 | Election | 01/09/2015 |
| 201502004 | 1362.01-03 | Late Elections | 01/09/2015 |
| 201502003 | 817.00-00 | Treatment of Variable Contracts | 01/09/2015 |
