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 22751 - 22775 of 75521
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201422030 | UILC 401.06-01 | Subject In General | Release Date 05/30/2014 |
| Number 201422029 | UILC 401.06-01 | Subject In General | Release Date 05/30/2014 |
| Number 201422028 | UILC 401.06-01 | Subject In General | Release Date 05/30/2014 |
| Number 201422027 | UILC 512.00-00 | Subject Unrelated Business Taxable Income (Taxable v. Not Taxable) | Release Date 05/30/2014 |
| Number 201422027 | UILC 512.01-02 | Subject Rent v. Ordinary Business Profits | Release Date 05/30/2014 |
| Number 201422027 | UILC 513.00-00 | Subject Unrelated v. Not Unrelated Trade or Business | Release Date 05/30/2014 |
| Number 201422027 | UILC 514.00-00 | Subject Unrelated Debt-Financed Income | Release Date 05/30/2014 |
| Number 201422027 | UILC 4943.00-00 | Subject Excise Taxes on Excess Business Holdings | Release Date 05/30/2014 |
| Number 201422027 | UILC 4943.04-03 | Subject Business Enterprise | Release Date 05/30/2014 |
| Number 201422026 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 05/30/2014 |
| Number 201422025 | UILC 501.09-00 | Subject Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | Release Date 05/30/2014 |
| Number 201422025 | UILC 501.09-04 | Subject Membership | Release Date 05/30/2014 |
| Number 201422024 | UILC 59.00-00 | Subject Other Definitions and Special Rules | Release Date 05/30/2014 |
| Number 201422024 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/30/2014 |
| Number 201422023 | UILC 59.00-00 | Subject Other Definitions and Special Rules | Release Date 05/30/2014 |
| Number 201422023 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/30/2014 |
| Number 201422022 | UILC 59.00-00 | Subject Other Definitions and Special Rules | Release Date 05/30/2014 |
| Number 201422022 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/30/2014 |
| Number 201422021 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 05/30/2014 |
| Number 201422020 | UILC 1362.01-03 | Subject Late Elections | Release Date 05/30/2014 |
| Number 201422019 | UILC 1295.02-02 | Subject Retroactive Elections | Release Date 05/30/2014 |
| Number 201422018 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 05/30/2014 |
| Number 201422017 | UILC 355.01-01 | Subject Split-Off | Release Date 05/30/2014 |
| Number 201422017 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 05/30/2014 |
| Number 201422016 | UILC 59.00-00 | Subject Other Definitions and Special Rules | Release Date 05/30/2014 |
