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 22826 - 22850 of 75499
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201421001 | UILC 731.00-00 | Subject Extent of Recognition of Gain or Loss on Distribution | Release Date 05/23/2014 |
| Number 201421001 | UILC 704.01-04 | Subject Section 704(c) Considerations | Release Date 05/23/2014 |
| Number 201421001 | UILC 7701.00-00 | Subject Definitions | Release Date 05/23/2014 |
| Number 201420028 | UILC 414.08-00 | Subject Church Plan | Release Date 05/16/2014 |
| Number 201420027 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 05/16/2014 |
| Number 201420026 | UILC 402.08-00 | Subject Rollover Contributions | Release Date 05/16/2014 |
| Number 201420025 | UILC 402.00-00 | Subject Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | Release Date 05/16/2014 |
| Number 201420025 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 05/16/2014 |
| Number 201420024 | UILC 408.03-00 | Subject Rollover Contributions | Release Date 05/16/2014 |
| Number 201420023 | UILC 4943.03-00 | Subject Definition of Excess Business Holdings | Release Date 05/16/2014 |
| Number 201420022 | UILC 4945.04-04 | Subject Grants to Individuals | Release Date 05/16/2014 |
| Number 201420021 | UILC 501.06-00 | Subject Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | Release Date 05/16/2014 |
| Number 201420020 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 05/16/2014 |
| Number 201420020 | UILC 501.03-20 | Subject Religious Organizations | Release Date 05/16/2014 |
| Number 201420019 | UILC 6044.01-00 | Subject Exemption for Consumer Cooperatives | Release Date 05/16/2014 |
| Number 201420018 | UILC 6229.00-00 | Subject Period of Limitations for Making Assessments | Release Date 05/16/2014 |
| Number 201420017 | UILC 956.00-00 | Subject Investment of Earnings in U.S. Property | Release Date 05/16/2014 |
| Number 201420016 | UILC 54F.00-00 | Subject Qualified School Construction Bonds | Release Date 05/16/2014 |
| Number 201420015 | UILC 9100.17-00 | Subject Section 911; Citizens or Residents of the United States Living Abroad | Release Date 05/16/2014 |
| Number 201420014 | UILC 7701.00-00 | Subject Definitions | Release Date 05/16/2014 |
| Number 201420014 | UILC 9100.31-00 | Subject Reg. 301.7701-3 Classification of Certain Business Entities | Release Date 05/16/2014 |
| Number 201420013 | UILC 1362.04-00 | Subject Inadvertent Terminations | Release Date 05/16/2014 |
| Number 201420012 | UILC 7704.03-00 | Subject Qualifying Income | Release Date 05/16/2014 |
| Number 201420011 | UILC 7701.03-06 | Subject Liquidating Trusts | Release Date 05/16/2014 |
| Number 201420010 | UILC 664.00-00 | Subject Charitable Remainder Trusts | Release Date 05/16/2014 |
