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 22976 - 23000 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201420007 | UILC 108.00-00 | Subject Income From Discharge of Indebtedness | Release Date 05/16/2014 |
| Number 201420007 | UILC 108.01-00 | Subject Exclusion From Gross Income | Release Date 05/16/2014 |
| Number 201420007 | UILC 108.02-00 | Subject Reduction of Tax Attributes | Release Date 05/16/2014 |
| Number 201420007 | UILC 108.02-01 | Subject Election to Reduce Basis of Depreciable Property First | Release Date 05/16/2014 |
| Number 201420007 | UILC 9100.00-00 | Subject Extension of Time for Making Certain Elections | Release Date 05/16/2014 |
| Number 201420006 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 05/16/2014 |
| Number 201420005 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/16/2014 |
| Number 201420004 | UILC 4191.00-00 | Subject Taxable Medical Devices | Release Date 05/16/2014 |
| Number 201420003 | UILC 1362.01-03 | Subject Late Elections | Release Date 05/16/2014 |
| Number 201420002 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 05/16/2014 |
| Number 201420002 | UILC 1362.02-00 | Subject Termination of Election | Release Date 05/16/2014 |
| Number 201420002 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 05/16/2014 |
| Number 201420002 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/16/2014 |
| Number 201420001 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/16/2014 |
| Number 201420001 | UILC 1362.01-03 | Subject Late Elections | Release Date 05/16/2014 |
| Number 201419026 | UILC 402.03-00 | Subject Foreign Situs Trust | Release Date 05/09/2014 |
| Number 201419025 | UILC 4975.00-00 | Subject Tax on Prohibited Transactions | Release Date 05/09/2014 |
| Number 201419024 | UILC 4971.01-00 | Subject Initial Tax | Release Date 05/09/2014 |
| Number 201419023 | UILC 412.06-00 | Subject Minimum Funding Waiver | Release Date 05/09/2014 |
| Number 201419022 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 05/09/2014 |
| Number 201419021 | UILC 403.05-00 | Subject Rollover Amounts | Release Date 05/09/2014 |
| Number 201419021 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 05/09/2014 |
| Number 201419020 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 05/09/2014 |
| Number 201419019 | UILC 501.32-00 | Subject Income Inures v. does Not Inure to Private Individual | Release Date 05/09/2014 |
| Number 201419018 | UILC 4975.04-02 | Subject ESOP Loans | Release Date 05/09/2014 |
