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 22926 - 22950 of 75547
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 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 |
| Number 201419017 | UILC 4945.00-00 | Subject Excise Taxes on Taxable Expenditures | Release Date 05/09/2014 |
| Number 201419017 | UILC 4942.03-03 | Subject Minimum Investment Return | Release Date 05/09/2014 |
| Number 201419016 | UILC 501.03-05 | Subject Corporations | Release Date 05/09/2014 |
| Number 201419015 | UILC 501.00-00 | Subject Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | Release Date 05/09/2014 |
| Number 201419015 | UILC 501.03-00 | Subject Religious, Charitable, etc., Institutions and Community Chest | Release Date 05/09/2014 |
| Number 201419015 | UILC 501.33-00 | Subject Private v. Public Interest Served | Release Date 05/09/2014 |
| Number 201419014 | UILC 6225.00-00 | Subject Assessments Made Only After Partnership Level Proceedings Are Completed | Release Date 05/09/2014 |
| Number 201419013 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 05/09/2014 |
| Number 201419012 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 05/09/2014 |
| Number 201419012 | UILC 355.01-00 | Subject Spin-Off | Release Date 05/09/2014 |
| Number 201419011 | UILC 331.00-00 | Subject Gain or Loss to Shareholders in Corporate Liquidations | Release Date 05/09/2014 |
| Number 201419011 | UILC 267.07-02 | Subject Deferral of Loss from Sale or Exchange Between Members | Release Date 05/09/2014 |
| Number 201419010 | UILC 355.00-00 | Subject Distribution of Stock and Securities of a Controlled Corporation | Release Date 05/09/2014 |
| Number 201419010 | UILC 355.01-00 | Subject Spin-Off | Release Date 05/09/2014 |
| Number 201419010 | UILC 368.04-00 | Subject Assets for Control of Transferee (Type "D") | Release Date 05/09/2014 |
| Number 201419009 | UILC 1361.00-00 | Subject Definitions | Release Date 05/09/2014 |
| Number 201419009 | UILC 1361.03-00 | Subject Certain Trusts Permitted as Shareholders | Release Date 05/09/2014 |
