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 15251 - 15275 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201713011 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 03/31/2017 |
| Number 201713010 | UILC 263.00-00 | Subject Capital Expenditures (Deductible v. Not Deductible) | Release Date 03/31/2017 |
| Number 201713009 | UILC 2010.04-00 | Subject Portability Election under � 2010(c)(5)(A) | Release Date 03/31/2017 |
| Number 201713009 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | Release Date 03/31/2017 |
| Number 201713008 | UILC 2010.04-00 | Subject Portability Election under � 2010(c)(5)(A) | Release Date 03/31/2017 |
| Number 201713008 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | Release Date 03/31/2017 |
| Number 201713007 | UILC 860D.00-00 | Subject REMIC Defined | Release Date 03/31/2017 |
| Number 201713006 | UILC 2010.04-00 | Subject Portability Election under � 2010(c)(5)(A) | Release Date 03/31/2017 |
| Number 201713006 | UILC 9100.35-00 | Subject Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | Release Date 03/31/2017 |
| Number 201713005 | UILC 168.00-00 | Subject Modified Accelerated Cost Recovery System | Release Date 03/31/2017 |
| Number 201713005 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 03/31/2017 |
| Number 201713004 | UILC 168.00-00 | Subject Modified Accelerated Cost Recovery System | Release Date 03/31/2017 |
| Number 201713004 | UILC 9100.04-00 | Subject Section 168; MACRS | Release Date 03/31/2017 |
| Number 201713003 | UILC 4947.02-00 | Subject Split-Interest Trusts | Release Date 03/31/2017 |
| Number 201713002 | UILC 4947.02-00 | Subject Split-Interest Trusts | Release Date 03/31/2017 |
| Number 201713001 | UILC 6501.00-00 | Subject Limitations on Assessment and Collection (Barred v. Not Barred) | Release Date 03/31/2017 |
| Number 201713001 | UILC 6651.00-00 | Subject Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) | Release Date 03/31/2017 |
| Number 201713000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 03/31/2017 |
| Number 201712017 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 03/24/2017 |
| Number 201712017 | UILC 501.36-01 | Subject Section 501(c)(3) Organizations | Release Date 03/24/2017 |
| Number 201712016 | UILC 501.15-00 | Subject Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | Release Date 03/24/2017 |
| Number 201712015 | UILC 501.03-17 | Subject Political Action Organizations | Release Date 03/24/2017 |
| Number 201712015 | UILC 501.35.00 | Subject "Exclusively" Test | Release Date 03/24/2017 |
| Number 201712014 | UILC 501.03-05 | Subject Corporations | Release Date 03/24/2017 |
| Number 201712013 | UILC 501.15-00 | Subject Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | Release Date 03/24/2017 |
