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 1026 - 1050 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 202449020 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 12/06/2024 |
| Number 202449019 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 12/06/2024 |
| Number 202449018 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/06/2024 |
| Number 202449018 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 12/06/2024 |
| Number 202449018 | UILC 9999.98-00 | Subject Not Able to Identify Under Present List | Release Date 12/06/2024 |
| Number 202449017 | UILC 501.32-00 | Subject Income Inures v. does Not Inure to Private Individual | Release Date 12/06/2024 |
| Number 202449017 | UILC 501.32-01 | Subject Distribution of Assets to Private Individuals | Release Date 12/06/2024 |
| Number 202449017 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/06/2024 |
| Number 202449016 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 12/06/2024 |
| Number 202449016 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/06/2024 |
| Number 202449016 | UILC 501.36-00 | Subject Business Activities | Release Date 12/06/2024 |
| Number 202449016 | UILC 501.36-01 | Subject Section 501(c)(3) Organizations | Release Date 12/06/2024 |
| Number 202449015 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 12/06/2024 |
| Number 202449015 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 12/06/2024 |
| Number 202449015 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 12/06/2024 |
| Number 202449014 | UILC 3402.15-00 | Subject Withholding on Gambling Winnings | Release Date 12/06/2024 |
| Number 202449013 | UILC 1060.03-00 | Subject Applicable Asset Acquisition | Release Date 12/06/2024 |
| Number 202449013 | UILC 461.00-00 | Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | Release Date 12/06/2024 |
| Number 202449012 | UILC 1060.03-00 | Subject Applicable Asset Acquisition | Release Date 12/06/2024 |
| Number 202449012 | UILC 461.00-00 | Subject General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | Release Date 12/06/2024 |
| Number 202449011 | UILC 1445.00-00 | Subject Withholding of Tax on Dispositions of United States Real Property Interests (See Also 897.00-00). | Release Date 12/06/2024 |
| Number 202449011 | UILC 897.02-00 | Subject U.S. Real Property Interest | Release Date 12/06/2024 |
| Number 202449011 | UILC 897.09-00 | Subject Special Rules for REITS | Release Date 12/06/2024 |
| Number 202449010 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 12/06/2024 |
| Number 202449010 | UILC 9100.10-01 | Subject Accounting Methods | Release Date 12/06/2024 |
