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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Nimewo UILC Sijè Dat Piblikasyon
Nimewo 201419023 UILC 412.06-00 Sijè Minimum Funding Waiver Dat Piblikasyon 05/09/2014
Nimewo 201419022 UILC 408.03-00 Sijè Rollover Contributions Dat Piblikasyon 05/09/2014
Nimewo 201419021 UILC 403.05-00 Sijè Rollover Amounts Dat Piblikasyon 05/09/2014
Nimewo 201419021 UILC 402.08-00 Sijè Rollover Contributions Dat Piblikasyon 05/09/2014
Nimewo 201419020 UILC 402.08-00 Sijè Rollover Contributions Dat Piblikasyon 05/09/2014
Nimewo 201419019 UILC 501.32-00 Sijè Income Inures v. does Not Inure to Private Individual Dat Piblikasyon 05/09/2014
Nimewo 201419018 UILC 4975.04-02 Sijè ESOP Loans Dat Piblikasyon 05/09/2014
Nimewo 201419017 UILC 4945.00-00 Sijè Excise Taxes on Taxable Expenditures Dat Piblikasyon 05/09/2014
Nimewo 201419017 UILC 4942.03-03 Sijè Minimum Investment Return Dat Piblikasyon 05/09/2014
Nimewo 201419016 UILC 501.03-05 Sijè Corporations Dat Piblikasyon 05/09/2014
Nimewo 201419015 UILC 501.00-00 Sijè Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) Dat Piblikasyon 05/09/2014
Nimewo 201419015 UILC 501.03-00 Sijè Religious, Charitable, etc., Institutions and Community Chest Dat Piblikasyon 05/09/2014
Nimewo 201419015 UILC 501.33-00 Sijè Private v. Public Interest Served Dat Piblikasyon 05/09/2014
Nimewo 201419014 UILC 6225.00-00 Sijè Assessments Made Only After Partnership Level Proceedings Are Completed Dat Piblikasyon 05/09/2014
Nimewo 201419013 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 05/09/2014
Nimewo 201419012 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 05/09/2014
Nimewo 201419012 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 05/09/2014
Nimewo 201419011 UILC 331.00-00 Sijè Gain or Loss to Shareholders in Corporate Liquidations Dat Piblikasyon 05/09/2014
Nimewo 201419011 UILC 267.07-02 Sijè Deferral of Loss from Sale or Exchange Between Members Dat Piblikasyon 05/09/2014
Nimewo 201419010 UILC 355.00-00 Sijè Distribution of Stock and Securities of a Controlled Corporation Dat Piblikasyon 05/09/2014
Nimewo 201419010 UILC 355.01-00 Sijè Spin-Off Dat Piblikasyon 05/09/2014
Nimewo 201419010 UILC 368.04-00 Sijè Assets for Control of Transferee (Type "D") Dat Piblikasyon 05/09/2014
Nimewo 201419009 UILC 1361.00-00 Sijè Definitions Dat Piblikasyon 05/09/2014
Nimewo 201419009 UILC 1361.03-00 Sijè Certain Trusts Permitted as Shareholders Dat Piblikasyon 05/09/2014
Nimewo 201419009 UILC 1361.03-02 Sijè Qualified Subchapter S Trusts Dat Piblikasyon 05/09/2014