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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Número UILC Asunto Fecha de publicación
201435003 382.12-08 Title 11 or Similar Case 08/29/2014
201435002 338.00-00 Certain Stock Purchases Treated as Asset Acquisitions 08/29/2014
201435002 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 08/29/2014
201435001 9100.04-00 Section 168; MACRS 08/29/2014
201435000 6110.00-00 Index for Public Inspection of Written Determination 08/29/2014
201434030 72.20-04 Substantially Equal Payments 08/22/2014
201434029 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 08/22/2014
201434028 401.06-00 Required Distributions 08/22/2014
201434028 401.06-01 In General 08/22/2014
201434027 408.03-00 Rollover Contributions 08/22/2014
201434026 514.00-00 Unrelated Debt-Financed Income 08/22/2014
201434026 514.06-00 Definitions--Debt-Financed Property 08/22/2014
201434025 501.09-00 Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) 08/22/2014
201434025 512.00-00 Unrelated Business Taxable Income (Taxable v. Not Taxable) 08/22/2014
201434025 512.09-03 Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00 et. seq.) 08/22/2014
201434025 7701.00-00 Definitions 08/22/2014
201434024 514.00-00 Unrelated Debt-Financed Income 08/22/2014
201434024 514.06-00 Definitions--Debt-Financed Property 08/22/2014
201434023 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/22/2014
201434023 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 08/22/2014
201434022 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 08/22/2014
201434022 501.07-00 Social Clubs 08/22/2014
201434021 871.04-04 Statement That Beneficial Owner Is Not a U.S. Person 08/22/2014
201434020 2601.00-00 Tax On Generation Skipping Transfers 08/22/2014
201434020 9100.00-00 Extension of Time for Making Certain Elections 08/22/2014

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