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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 23751 - 23775 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201429007 | 1504.02-00 | Includible Corporation v. Not an Includible Corporation | 07/18/2014 |
| 201429007 | 832.00-00 | Insurance Company Taxable Income | 07/18/2014 |
| 201429007 | 832.06-00 | Losses Incurred | 07/18/2014 |
| 201429006 | 355.03-00 | Active Business | 07/18/2014 |
| 201429005 | 42.00-00 | Low-Income Housing Credit | 07/18/2014 |
| 201429005 | 9100.01-00 | Section 42; Low-Income Housing Credit | 07/18/2014 |
| 201429004 | 1295.02-02 | Retroactive Elections | 07/18/2014 |
| 201429003 | 1295.02-02 | Retroactive Elections | 07/18/2014 |
| 201429002 | 1295.02-02 | Retroactive Elections | 07/18/2014 |
| 201429001 | 1362.00-00 | Election by Small Business Corporation | 07/18/2014 |
| 201429000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/18/2014 |
| 201428031 | 501.03-30 | Organizational and Operational Tests | 07/11/2014 |
| 201428030 | 513.04-00 | Sales and Service to Public | 07/11/2014 |
| 201428029 | 501.13-00 | Cemetery Companies | 07/11/2014 |
| 201428029 | 501.30-00 | Control of Corporation | 07/11/2014 |
| 201428028 | 501.33-00 | Private v. Public Interest Served | 07/11/2014 |
| 201428028 | 501.36-00 | Business Activities | 07/11/2014 |
| 201428027 | 501.07-05 | Business with Nonmembers | 07/11/2014 |
| 201428027 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 07/11/2014 |
| 201428026 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 07/11/2014 |
| 201428026 | 501.32-01 | Distribution of Assets to Private Individuals | 07/11/2014 |
| 201428025 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 07/11/2014 |
| 201428024 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 07/11/2014 |
| 201428023 | 501.33-00 | Private v. Public Interest Served | 07/11/2014 |
| 201428023 | 501.36-01 | Section 501(c)(3) Organizations | 07/11/2014 |
