)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 24701 - 24725 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201409014 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 02/28/2014 |
| 201409013 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 02/28/2014 |
| 201409012 | 501.33-00 | Private v. Public Interest Served | 02/28/2014 |
| 201409011 | 4945.04-04 | Grants to Individuals | 02/28/2014 |
| 201409010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/28/2014 |
| 201409009 | 501.13-00 | Cemetery Companies | 02/28/2014 |
| 201409009 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/28/2014 |
| 201409009 | 512.10-00 | Modifications | 02/28/2014 |
| 201409008 | 6109.04-00 | Identifying Numbers; Requirement to Obtain | 02/28/2014 |
| 201409007 | 6103.08-00 | Disclosure to Departments of Treasury or Justice Employees for Tax Administration Purposes | 02/28/2014 |
| 201409006 | 6103.08-01 | Disclosure within the Department of Treasury | 02/28/2014 |
| 201409005 | 6081.00-00 | Extension of Time for Filing Returns | 02/28/2014 |
| 201409004 | 9100.10-01 | Accounting Methods | 02/28/2014 |
| 201409003 | 355.01-00 | Spin-Off | 02/28/2014 |
| 201409003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/28/2014 |
| 201409003 | 361.00-00 | Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) | 02/28/2014 |
| 201409003 | 361.02-02 | Certain Transfers to Creditors | 02/28/2014 |
| 201409002 | 355.01-00 | Spin-Off | 02/28/2014 |
| 201409002 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/28/2014 |
| 201409001 | 1362.04-00 | Inadvertent Terminations | 02/28/2014 |
| 201408035 | 501.07-00 | Social Clubs | 02/21/2014 |
| 201408034 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/21/2014 |
| 201408033 | 4945.04-04 | Grants to Individuals | 02/21/2014 |
| 201408032 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/21/2014 |
| 201408031 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 02/21/2014 |
