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 25151 - 25175 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201352003 | 2653.00-00 | Taxation of Multiple Skips | 12/27/2013 |
| 201352002 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 12/27/2013 |
| 201352002 | 2613.00-00 | Skip Person and Non-Skip Person | 12/27/2013 |
| 201352002 | 2652.01-00 | Transferor Defined | 12/27/2013 |
| 201352002 | 2623.00-00 | Taxable Amount in Case of Direct Skip | 12/27/2013 |
| 201352002 | 2624.00-00 | Valuation | 12/27/2013 |
| 201352002 | 2653.00-00 | Taxation of Multiple Skips | 12/27/2013 |
| 201352001 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 12/27/2013 |
| 201352001 | 2613.00-00 | Skip Person and Non-Skip Person | 12/27/2013 |
| 201352001 | 2652.01-00 | Transferor Defined | 12/27/2013 |
| 201352001 | 2623.00-00 | Taxable Amount in Case of Direct Skip | 12/27/2013 |
| 201352001 | 2624.00-00 | Valuation | 12/27/2013 |
| 201352001 | 2653.00-00 | Taxation of Multiple Skips | 12/27/2013 |
| 201351032 | 414.00-00 | Definitions and Special Rules | 12/20/2013 |
| 201351032 | 414.09-00 | Certain Employee Contributions | 12/20/2013 |
| 201351031 | 408.03-00 | Rollover Contributions | 12/20/2013 |
| 201351030 | 414.00-00 | Definitions and Special Rules | 12/20/2013 |
| 201351030 | 414.09-00 | Certain Employee Contributions | 12/20/2013 |
| 201351029 | 501.03-30 | Organizational and Operational Tests | 12/20/2013 |
| 201351027 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 12/20/2013 |
| 201351026 | 501.09-03 | Inurement | 12/20/2013 |
| 201351025 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/20/2013 |
| 201351024 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/20/2013 |
| 201351023 | 9102.01-00 | Revenue Procedures | 12/20/2013 |
| 201351022 | 61.16-03 | Lease v. Sale | 12/20/2013 |
