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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 2876 - 2900 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202415004 | 1092.00-00 | Straddles | 04/12/2024 |
| 202415004 | 1092.05-00 | Mixed Straddles | 04/12/2024 |
| 202415004 | 1092.05-02 | Mixed Straddle Account | 04/12/2024 |
| 202415003 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 04/12/2024 |
| 202415002 | 1362.00-00 | Election by Small Business Corporation | 04/12/2024 |
| 202415002 | 1362.01-03 | Late Elections | 04/12/2024 |
| 202415001 | 856.01-00 | Income Requirements | 04/12/2024 |
| 202415001 | 856.04-00 | Rents From Real Property | 04/12/2024 |
| 202415000 | 6110.00-00 | Index for Public Inspection of Written Determination | 04/12/2024 |
| 202414012 | 4945.04-04 | Grants to Individuals | 04/05/2024 |
| 202414011 | 4945.04-04 | Grants to Individuals | 04/05/2024 |
| 202414010 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/05/2024 |
| 202414009 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 04/05/2024 |
| 202414009 | 501.04-06 | Community | 04/05/2024 |
| 202414009 | 501.04-07 | Homeowners Association | 04/05/2024 |
| 202414008 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/05/2024 |
| 202414008 | 501.03-04 | Unincorporated Associations | 04/05/2024 |
| 202414007 | 501.03-30 | Organizational and Operational Tests | 04/05/2024 |
| 202414007 | 501.32-01 | Distribution of Assets to Private Individuals | 04/05/2024 |
| 202414007 | 501.33-00 | Private v. Public Interest Served | 04/05/2024 |
| 202414007 | 503.00-00 | Requirements for Exemption (Exempt v. Not Exempt) | 04/05/2024 |
| 202414006 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/05/2024 |
| 202414005 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/05/2024 |
| 202414005 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/05/2024 |
| 202414005 | 501.03-04 | Unincorporated Associations | 04/05/2024 |
