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 22326 - 22350 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201407014 501.00-00 Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) 02/14/2014 201407013 6011.06-01 Magnetic Media 02/14/2014 201407012 9100.20-00 Section 1502; Election to File Consolidated Return 02/14/2014 201407012 1502.75-00 Filing Requirements 02/14/2014 201407011 856.00-00 Definition of Real Estate Investment Trust 02/14/2014 201407011 856.01-00 Income Requirements 02/14/2014 201407010 953.00-00 Insurance Income 02/14/2014 201407010 954.02-00 Foreign Personal Holding Company Income 02/14/2014 201407009 2511.11-00 Gift of Remainder 02/14/2014 201407008 2601.03-01 Irrevocable Trusts 02/14/2014 201407008 2501.01-00 Gift v. Not a Gift 02/14/2014 201407008 2041.03-00 General Power v. Not a General Power 02/14/2014 201407007 45.00-00 Electricity Produced from Certain Renewable Sources 02/14/2014 201407006 45.00-00 Electricity Produced from Certain Renewable Sources 02/14/2014 201407005 355.00-00 Distribution of Stock and Securities of a Controlled Corporation 02/14/2014 201407005 355.01-00 Spin-Off 02/14/2014 201407005 355.03-00 Active Business 02/14/2014 201407005 368.04-00 Assets for Control of Transferee (Type "D") 02/14/2014 201407004 1362.04-00 Inadvertent Terminations 02/14/2014 201407003 1362.04-00 Inadvertent Terminations 02/14/2014 201407002 9100.35-00 Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) 02/14/2014 201407002 2010.04-00 Portability Election under � 2010(c)(5)(A) 02/14/2014 201407001 2632.02-00 Deemed Allocation to Certain Lifetime Direct Skips 02/14/2014 201407001 2642.00-00 Inclusion Ratio 02/14/2014 201407001 9100.00-00 Extension of Time for Making Certain Elections 02/14/2014 Pagination First page « First Previous page Previous … Page 890 Page 891 Page 892 Page 893 Current page 894 Page 895 Page 896 Page 897 Page 898 … Next page Next Last page Last »