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 20501 - 20525 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201437001 2642.00-00 Inclusion Ratio 09/12/2014 201437001 9100.00-00 Extension of Time for Making Certain Elections 09/12/2014 201437000 6110.00-00 Index for Public Inspection of Written Determination 09/12/2014 201436057 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 09/05/2014 201436056 408.03-00 Rollover Contributions 09/05/2014 201436055 402.03-00 Foreign Situs Trust 09/05/2014 201436054 408.03-00 Rollover Contributions 09/05/2014 201436053 4945.04-04 Grants to Individuals 09/05/2014 201436052 4945.04-04 Grants to Individuals 09/05/2014 201436051 501.03-02 Foundations 09/05/2014 201436051 4941.04-00 Definition of Self-Dealing 09/05/2014 201436051 4942.03-05 Qualifying Distribution 09/05/2014 201436051 4945.04-00 Definition of Taxable Expenditure 09/05/2014 201436050 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 09/05/2014 201436049 1402.01-03 Limited Partners 09/05/2014 201436048 168.29-02 Tax-Exempt Use Property 09/05/2014 201436048 446.04-17 Change in Method of Accounting for Depreciation 09/05/2014 201436048 481.00-00 Adjustments Required by Changes in Method of Accounting 09/05/2014 201436048 61.16-09 Improvements by Lessee 09/05/2014 201436046 42.00-00 Low-Income Housing Credit 09/05/2014 201436046 9100.01-00 Section 42; Low-Income Housing Credit 09/05/2014 201436045 754.00-00 Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2014 201436045 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 09/05/2014 201436044 9100.09-00 Section 442; Accounting Periods 09/05/2014 201436043 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 09/05/2014 Pagination First page « First Previous page Previous … Page 817 Page 818 Page 819 Page 820 Current page 821 Page 822 Page 823 Page 824 Page 825 … Next page Next Last page Last »
