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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Afiche 24951 - 24975 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201404005 | 305.01-00 | Stock Dividends | 01/24/2014 |
| 201404005 | 305.04-00 | Disproportionate Distributions | 01/24/2014 |
| 201404004 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 01/24/2014 |
| 201404004 | 337.10-00 | Section 332 Liquidations | 01/24/2014 |
| 201404004 | 337.14-01 | Transfer of Substantially All Assets to Tax Exempt | 01/24/2014 |
| 201404003 | 1362.04-00 | Inadvertent Terminations | 01/24/2014 |
| 201404002 | 355.01-00 | Spin-Off | 01/24/2014 |
| 201404002 | 355.01-01 | Split-Off | 01/24/2014 |
| 201404001 | 168.20-00 | Classification of Property | 01/24/2014 |
| 201403025 | 402.08-00 | Rollover Contributions | 01/17/2014 |
| 201403024 | 408.03-00 | Rollover Contributions | 01/17/2014 |
| 201403023 | 408.03-00 | Rollover Contributions | 01/17/2014 |
| 201403022 | 408.03-00 | Rollover Contributions | 01/17/2014 |
| 201403021 | 408.03-00 | Rollover Contributions | 01/17/2014 |
| 201403020 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/17/2014 |
| 201403020 | 501.04-03 | Political Activities Organizations | 01/17/2014 |
| 201403019 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 01/17/2014 |
| 201403019 | 501.04-03 | Political Activities Organizations | 01/17/2014 |
| 201403018 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/17/2014 |
| 201403018 | 501.32-01 | Distribution of Assets to Private Individuals | 01/17/2014 |
| 201403017 | 501.36-01 | Section 501(c)(3) Organizations | 01/17/2014 |
| 201403017 | 501.33-00 | Private v. Public Interest Served | 01/17/2014 |
| 201403016 | 170.19-00 | Other | 01/17/2014 |
| 201403015 | 481.00-00 | Adjustments Required by Changes in Method of Accounting | 01/17/2014 |
| 201403014 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 01/17/2014 |
