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 21701 - 21725 of 75521
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201440018 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 10/03/2014 |
| Number 201440017 | UILC 45.00-00 | Subject Electricity Produced from Certain Renewable Sources | Release Date 10/03/2014 |
| Number 201440016 | UILC 45.00-00 | Subject Electricity Produced from Certain Renewable Sources | Release Date 10/03/2014 |
| Number 201440015 | UILC 831.00-00 | Subject Tax On Insurance Companies Other Than Life Insurance Companies | Release Date 10/03/2014 |
| Number 201440015 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 10/03/2014 |
| Number 201440014 | UILC 355.01-00 | Subject Spin-Off | Release Date 10/03/2014 |
| Number 201440014 | UILC 361.01-00 | Subject Exchanges Not Solely in Kind | Release Date 10/03/2014 |
| Number 201440013 | UILC 1367.00-00 | Subject Adjustment to Basis of Stock of, and Indebtedness Owing, Shareholders | Release Date 10/03/2014 |
| Number 201440013 | UILC 1368.01-00 | Subject Accumulated Adjustments Account | Release Date 10/03/2014 |
| Number 201440012 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/03/2014 |
| Number 201440012 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 10/03/2014 |
| Number 201440012 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 10/03/2014 |
| Number 201440011 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/03/2014 |
| Number 201440011 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 10/03/2014 |
| Number 201440011 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 10/03/2014 |
| Number 201440010 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/03/2014 |
| Number 201440010 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 10/03/2014 |
| Number 201440010 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 10/03/2014 |
| Number 201440009 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/03/2014 |
| Number 201440009 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 10/03/2014 |
| Number 201440009 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 10/03/2014 |
| Number 201440008 | UILC 2501.00-00 | Subject Imposition of Gift Tax (Imposed v. Not Imposed) | Release Date 10/03/2014 |
| Number 201440008 | UILC 2514.00-00 | Subject Powers of Appointment (Transfer v. Not a Transfer) | Release Date 10/03/2014 |
| Number 201440008 | UILC 671.00-00 | Subject Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | Release Date 10/03/2014 |
| Number 201440007 | UILC 2511.00-00 | Subject Transfers in General (Gift v. Not a Gift) | Release Date 10/03/2014 |
