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 25401 - 25425 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201328009 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 07/12/2013 |
| Number 201328008 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 07/12/2013 |
| Number 201328008 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 07/12/2013 |
| Number 201328007 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 07/12/2013 |
| Number 201328007 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 07/12/2013 |
| Number 201328006 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 07/12/2013 |
| Number 201328006 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 07/12/2013 |
| Number 201328005 | UILC 7704.03-00 | Subject Qualifying Income | Release Date 07/12/2013 |
| Number 201328004 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 07/12/2013 |
| Number 201328004 | UILC 1362.01-00 | Subject Eligible v. Ineligible | Release Date 07/12/2013 |
| Number 201328004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 07/12/2013 |
| Number 201328003 | UILC 332.00-00 | Subject Complete Liquidation of Subsidiaries | Release Date 07/12/2013 |
| Number 201328003 | UILC 336.03-05 | Subject Liquidation to which section 332 Applies | Release Date 07/12/2013 |
| Number 201328003 | UILC 368.06-00 | Subject Change in Identity, etc. (Type "F") | Release Date 07/12/2013 |
| Number 201328003 | UILC 7701.01-00 | Subject Associations v. Corporations | Release Date 07/12/2013 |
| Number 201328002 | UILC 9100.01-00 | Subject Section 42; Low-Income Housing Credit | Release Date 07/12/2013 |
| Number 201328001 | UILC 1362.01-03 | Subject Late Elections | Release Date 07/12/2013 |
| Number 201327023 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 07/05/2013 |
| Number 201327022 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 07/05/2013 |
| Number 201327021 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 07/05/2013 |
| Number 201327020 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 07/05/2013 |
| Number 201327019 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 07/05/2013 |
| Number 201327018 | UILC 501.03-30 | Subject Organizational and Operational Tests | Release Date 07/05/2013 |
| Number 201327018 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 07/05/2013 |
| Number 201327018 | UILC 501.36-01 | Subject Section 501(c)(3) Organizations | Release Date 07/05/2013 |
