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 23251 - 23275 of 75614
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201416012 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 04/18/2014 |
| Number 201416011 | UILC 501.42-00 | Subject Political Intervention by 501(c)(3) Exempt Organizations | Release Date 04/18/2014 |
| Number 201416010 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 04/18/2014 |
| Number 201416010 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 04/18/2014 |
| Number 201416010 | UILC 501.36-04 | Subject Fund Raising (See also 0512.06-00) | Release Date 04/18/2014 |
| Number 201416009 | UILC 501.14-00 | Subject Credit Unions | Release Date 04/18/2014 |
| Number 201416008 | UILC 6227.05-00 | Subject Other Requests | Release Date 04/18/2014 |
| Number 201416008 | UILC 6227.05-00 | Subject Other Requests | Release Date 04/18/2014 |
| Number 201416007 | UILC 2056.13-00 | Subject Passed From Decedent v. Not Passed From Decedent | Release Date 04/18/2014 |
| Number 201416006 | UILC 1031.00-00 | Subject Exchange of Property Held for Productive Use or Investment | Release Date 04/18/2014 |
| Number 201416006 | UILC 1031.05-00 | Subject Deferred Exchanges | Release Date 04/18/2014 |
| Number 201416005 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 04/18/2014 |
| Number 201416005 | UILC 355.01-00 | Subject Spin-Off | Release Date 04/18/2014 |
| Number 201416005 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 04/18/2014 |
| Number 201416004 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 04/18/2014 |
| Number 201416004 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 04/18/2014 |
| Number 201416003 | UILC 7704.03-00 | Subject Qualifying Income | Release Date 04/18/2014 |
| Number 201416002 | UILC 351.00-00 | Subject Transfer to Corporation Controlled by Transferor | Release Date 04/18/2014 |
| Number 201416002 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 04/18/2014 |
| Number 201416002 | UILC 368.00-00 | Subject Definitions Relating to Corporate Reorganizations | Release Date 04/18/2014 |
| Number 201416002 | UILC 833.00-00 | Subject Treatment of Blue Cross Blue Shield Organizations | Release Date 04/18/2014 |
| Number 201416001 | UILC 2601.04-01 | Subject Wills or Revocable Trusts Executed Before October 22, 1986 | Release Date 04/18/2014 |
| Number 201415016 | UILC 4971.02-00 | Subject Additional Tax | Release Date 04/11/2014 |
| Number 201415015 | UILC 414.08-00 | Subject Church Plan | Release Date 04/11/2014 |
| Number 201415014 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 04/11/2014 |
