)
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 8876 - 8900 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202106000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/12/2021 |
| 202105015 | 4945.04-04 | Grants to Individuals | 02/05/2021 |
| 202105014 | 4945.04-04 | Grants to Individuals | 02/05/2021 |
| 202105013 | 4945.04-04 | Grants to Individuals | 02/05/2021 |
| 202105012 | 4945.04-04 | Grants to Individuals | 02/05/2021 |
| 202105011 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/05/2021 |
| 202105011 | 501.03-05 | Corporations | 02/05/2021 |
| 202105011 | 501.33-00 | Private v. Public Interest Served | 02/05/2021 |
| 202105010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/05/2021 |
| 202105010 | 501.33-00 | Private v. Public Interest Served | 02/05/2021 |
| 202105009 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/05/2021 |
| 202105009 | 501.03-05 | Corporations | 02/05/2021 |
| 202105009 | 501.03-30 | Organizational and Operational Tests | 02/05/2021 |
| 202105008 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/05/2021 |
| 202105008 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 02/05/2021 |
| 202105007 | 103.02-02 | On Behalf Of | 02/05/2021 |
| 202105006 | 856.00-00 | Definition of Real Estate Investment Trust | 02/05/2021 |
| 202105006 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/05/2021 |
| 202105005 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 02/05/2021 |
| 202105005 | 1362.01-01 | Shareholder Consent | 02/05/2021 |
| 202105005 | 1362.02-00 | Termination of Election | 02/05/2021 |
| 202105005 | 1362.04-00 | Inadvertent Terminations | 02/05/2021 |
| 202105004 | 468A.00-00 | Special Rules for Decommissioning Cost | 02/05/2021 |
| 202105003 | 468A.00-00 | Special Rules for Decommissioning Cost | 02/05/2021 |
| 202105002 | 468A.00-00 | Special Rules for Decommissioning Cost | 02/05/2021 |
