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 1 - 25 of 73545Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202415005 4945.04-04 Grants to Individuals 04/12/2024 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 Pagination Current page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »
