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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 23626 - 23650 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201429030 | 4945.04-04 | Grants to Individuals | 07/18/2014 |
| 201429029 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 07/18/2014 |
| 201429028 | 501.07-00 | Social Clubs | 07/18/2014 |
| 201429027 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/18/2014 |
| 201429026 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 07/18/2014 |
| 201429026 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 07/18/2014 |
| 201429026 | 905.00-00 | Applicable Rules | 07/18/2014 |
| 201429025 | 1366.00-00 | Pass-Thru of Items to Shareholders | 07/18/2014 |
| 201429024 | 856.00-00 | Definition of Real Estate Investment Trust | 07/18/2014 |
| 201429023 | 6511.01-00 | Limitation of Amount | 07/18/2014 |
| 201429022 | 61.00-00 | Gross Income v. Not Gross Income | 07/18/2014 |
| 201429022 | 61.40-00 | Governmental Benefits and Subsidies | 07/18/2014 |
| 201429021 | 1295.02-02 | Retroactive Elections | 07/18/2014 |
| 201429020 | 9100.22-00 | Other | 07/18/2014 |
| 201429020 | 992.02-00 | Election | 07/18/2014 |
| 201429019 | 45D.00-00 | New Markets Credit | 07/18/2014 |
| 201429018 | 45D.00-00 | New Markets Credit | 07/18/2014 |
| 201429017 | 856.00-00 | Definition of Real Estate Investment Trust | 07/18/2014 |
| 201429016 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 07/18/2014 |
| 201429016 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 07/18/2014 |
| 201429015 | 911.11-03 | Reelection | 07/18/2014 |
| 201429014 | 7701.00-00 | Definitions | 07/18/2014 |
| 201429014 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/18/2014 |
| 201429013 | 7701.00-00 | Definitions | 07/18/2014 |
| 201429013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/18/2014 |
