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 23201 - 23225 of 75518
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201415007 | UILC 501.38-01 | Subject "Action" Organizations | Release Date 04/11/2014 |
| Number 201415007 | UILC 501.38-02 | Subject Electing Expenditure Test | Release Date 04/11/2014 |
| Number 201415006 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/11/2014 |
| Number 201415005 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/11/2014 |
| Number 201415004 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/11/2014 |
| Number 201415003 | UILC 501.03-22 | Subject Scholarships, Endowment Funds and Trusts, Student Loans | Release Date 04/11/2014 |
| Number 201415002 | UILC 108.01-00 | Subject Exclusion From Gross Income | Release Date 04/11/2014 |
| Number 201415002 | UILC 469.07-00 | Subject Disposition of Entire Interest in Passive Activity | Release Date 04/11/2014 |
| Number 201415001 | UILC 332.01-00 | Subject Nonrecognition of Gain or Loss | Release Date 04/11/2014 |
| Number 201415001 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 04/11/2014 |
| Number 201415001 | UILC 355.01-00 | Subject Spin-Off | Release Date 04/11/2014 |
| Number 201415001 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 04/11/2014 |
| Number 201414034 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 04/04/2014 |
| Number 201414033 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 04/04/2014 |
| Number 201414032 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/04/2014 |
| Number 201414031 | UILC 4943.00-00 | Subject Excise Taxes on Excess Business Holdings | Release Date 04/04/2014 |
| Number 201414030 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 04/04/2014 |
| Number 201414029 | UILC 501.07-00 | Subject Social Clubs | Release Date 04/04/2014 |
| Number 201414029 | UILC 501.07-05 | Subject Business with Nonmembers | Release Date 04/04/2014 |
| Number 201414028 | UILC 501.04-00 | Subject Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | Release Date 04/04/2014 |
| Number 201414027 | UILC 501.19-00 | Subject Organization of Past or Present Armed Forces Members | Release Date 04/04/2014 |
| Number 201414026 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/04/2014 |
| Number 201414025 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/04/2014 |
| Number 201414024 | UILC 501.03-20 | Subject Religious Organizations | Release Date 04/04/2014 |
| Number 201414024 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 04/04/2014 |
