)
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 9751 - 9775 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202023012 | 509.02-00 | Exceptions to Private Foundation Status | 06/05/2020 |
| 202023012 | 509.02-01 | Publicly Supported Organizations | 06/05/2020 |
| 202023011 | 4942.03-07 | Set-Asides | 06/05/2020 |
| 202023010 | 4945.04-04 | Grants to Individuals | 06/05/2020 |
| 202023009 | 4945.04-04 | Grants to Individuals | 06/05/2020 |
| 202023008 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 06/05/2020 |
| 202023008 | 501.04-06 | Community | 06/05/2020 |
| 202023007 | 408.03-00 | Rollover Contributions | 06/05/2020 |
| 202023006 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 06/05/2020 |
| 202023006 | 6511.03-00 | Special Rules | 06/05/2020 |
| 202023006 | 6511.03-02 | Carrybacks: Net Operating Loss and Capital Loss | 06/05/2020 |
| 202023005 | 1295.02-02 | Retroactive Elections | 06/05/2020 |
| 202023004 | 1295.02-02 | Retroactive Elections | 06/05/2020 |
| 202023003 | 336.05-00 | Stock Sales and Distributions Treated as Asset Transfers | 06/05/2020 |
| 202023003 | 9100.22-00 | Other | 06/05/2020 |
| 202023002 | 9100.04-00 | Section 168; MACRS | 06/05/2020 |
| 202023001 | 105.00-00 | Accident and Health Plans (Excluded v. Not Excluded) | 06/05/2020 |
| 202023001 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 06/05/2020 |
| 202023001 | 401.29-00 | Cash or Deferred Arrangements | 06/05/2020 |
| 202023000 | 6110.00-00 | Index for Public Inspection of Written Determination | 06/05/2020 |
| 202022009 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 05/29/2020 |
| 202022009 | 501.04-03 | Political Activities Organizations | 05/29/2020 |
| 202022008 | 501.07-00 | Social Clubs | 05/29/2020 |
| 202022007 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 05/29/2020 |
| 202022007 | 501.03-05 | Corporations | 05/29/2020 |
