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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 22226 - 22250 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201451045 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 12/19/2014 |
| 201451045 | 501.33-00 | Private v. Public Interest Served | 12/19/2014 |
| 201451045 | 501.33-01 | Trustees Serve Private Interest | 12/19/2014 |
| 201451044 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 12/19/2014 |
| 201451044 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 12/19/2014 |
| 201451044 | 4976.00-00 | Taxes with Respect to Funded Welfare Benefit Plans | 12/19/2014 |
| 201451043 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 12/18/2014 |
| 201451043 | 501.33-00 | Private v. Public Interest Served | 12/18/2014 |
| 201451043 | 501.33-01 | Trustees Serve Private Interest | 12/18/2014 |
| 201451042 | 501.19-00 | Organization of Past or Present Armed Forces Members | 12/19/2014 |
| 201451041 | 501.19-00 | Organization of Past or Present Armed Forces Members | 12/19/2014 |
| 201451040 | 501.09-01 | Permissible Benefits | 12/19/2014 |
| 201451039 | 501.07-00 | Social Clubs | 12/19/2014 |
| 201451038 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/19/2014 |
| 201451037 | 501.03-11 | Hospitals and Health Clinics (See Also 0501.06-03) | 12/19/2014 |
| 201451036 | 501.03-05 | Corporations | 12/19/2014 |
| 201451036 | 501.03-25 | Social Welfare Groups (See Also 0501.04-00) | 12/19/2014 |
| 201451035 | 501.03-03 | Trusts | 12/19/2014 |
| 201451034 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/19/2014 |
| 201451033 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/19/2014 |
| 201451033 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/19/2014 |
| 201451033 | 501.04-02 | Prepaid Medical Care Association (See Also 0501.03-10) | 12/19/2014 |
| 201451032 | 501.03-03 | Trusts | 12/19/2014 |
| 201451031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/19/2014 |
| 201451030 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 12/19/2014 |
