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 1 - 25 of 74898Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 202451019 501.03-30 Organizational and Operational Tests 12/20/2024 202451019 501.32-01 Distribution of Assets to Private Individuals 12/20/2024 202451019 501.33-00 Private v. Public Interest Served 12/20/2024 202451019 501.35-00 "Exclusively" Test 12/20/2024 202451019 503.00-00 Requirements for Exemption (Exempt v. Not Exempt) 12/20/2024 202451018 1256.07-05 Qualified Board or Exchange 12/20/2024 202451017 401.27-00 Medical, Etc. Benefits 12/20/2024 202451016 2056.00-00 Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) 12/20/2024 202451016 2056.07-00 Qualified Terminable Interest Property 12/20/2024 202451016 9100.00-00 Extension of Time for Making Certain Elections 12/20/2024 202451015 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 12/20/2024 202451015 355.01-00 Spin-Off 12/20/2024 202451015 361.00-00 Nonrecognition of Gain or Loss to Corporations (Recognized v. Not Recognized) 12/20/2024 202451015 361.02-02 Certain Transfers to Creditors 12/20/2024 202451015 368.00-00 Definitions Relating to Corporate Reorganizations 12/20/2024 202451015 368.04-00 Assets for Control of Transferee (Type "D") 12/20/2024 202451014 402.00-00 Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) 12/20/2024 202451014 402.08-00 Rollover Contributions 12/20/2024 202451014 402.08-01 Rollover Lump Sums 12/20/2024 202451014 402.09-00 Tax on Lump Sum Distributions 12/20/2024 202451013 1362.00-00 Election by Small Business Corporation 12/20/2024 202451013 1362.01-03 Late Elections 12/20/2024 202451012 754.02-00 Timeliness of Election 12/20/2024 202451012 9100.00-00 Extension of Time for Making Certain Elections 12/20/2024 202451012 9100.15-00 Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property 12/20/2024 Pagination Current page 1 Page 2 Page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »
