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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Showing 17701 - 17725 of 75835
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201618001 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 04/29/2016 |
| Number 201618000 | UILC 6110.00-00 | Subject Index for Public Inspection of Written Determination | Release Date 04/29/2016 |
| Number 201617019 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 04/22/2016 |
| Number 201617018 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 04/22/2016 |
| Number 201617017 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 04/22/2016 |
| Number 201617016 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 04/22/2016 |
| Number 201617015 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 04/22/2016 |
| Number 201617014 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 04/22/2016 |
| Number 201617013 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 04/22/2016 |
| Number 201617012 | UILC 501,03-30 | Subject Organizational and Operational Tests | Release Date 04/22/2016 |
| Number 201617012 | UILC 501.36-00 | Subject Business Activities | Release Date 04/22/2016 |
| Number 201617011 | UILC 501.03-03 | Subject Trusts | Release Date 04/22/2016 |
| Number 201617011 | UILC 501.32-00 | Subject Income Inures v. does Not Inure to Private Individual | Release Date 04/22/2016 |
| Number 201617011 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 04/22/2016 |
| Number 201617011 | UILC 501.35-00 | Subject "Exclusively" Test | Release Date 04/22/2016 |
| Number 201617011 | UILC 501.36-00 | Subject Business Activities | Release Date 04/22/2016 |
| Number 201617011 | UILC 533.02-00 | Subject Holding and Investment Companies | Release Date 04/22/2016 |
| Number 201617010 | UILC 501.06-00 | Subject Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | Release Date 04/22/2016 |
| Number 201617009 | UILC 901.01-00 | Subject Allowance of Credit | Release Date 04/22/2016 |
| Number 201617008 | UILC 6231.03-00 | Subject Partnership Item | Release Date 04/22/2016 |
| Number 201617008 | UILC 6231.04-00 | Subject Nonpartnership Item | Release Date 04/22/2016 |
| Number 201617007 | UILC 6512.00-00 | Subject Limitations in Case of Petition to Tax Court | Release Date 04/22/2016 |
| Number 201617006 | UILC 411.03-00 | Subject Accrued Benefit Requirements | Release Date 04/22/2016 |
| Number 201617005 | UILC 6611.00-00 | Subject Interest on Overpayments (Interest v. No Interest) | Release Date 04/22/2016 |
| Number 201617004 | UILC 101.05-00 | Subject Flexible Premium Contracts Before 1985 | Release Date 04/22/2016 |
