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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 23651 - 23675 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201431001 | 9100.01-00 | Section 42; Low-Income Housing Credit | 08/01/2014 |
| 201431000 | 6110.00-00 | Index for Public Inspection of Written Determination | 08/01/2014 |
| 201430030 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 07/25/2014 |
| 201430029 | 408.03-00 | Rollover Contributions | 07/25/2014 |
| 201430028 | 402.03-00 | Foreign Situs Trust | 07/25/2014 |
| 201430027 | 408.03-00 | Rollover Contributions | 07/25/2014 |
| 201430026 | 408.03-00 | Rollover Contributions | 07/25/2014 |
| 201430025 | 4980.00-00 | Tax on Reversion of Qualified Plan Assets to Employer | 07/25/2014 |
| 201430024 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 07/25/2014 |
| 201430023 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 07/25/2014 |
| 201430022 | 401.06-01 | In General | 07/25/2014 |
| 201430022 | 408.03-00 | Rollover Contributions | 07/25/2014 |
| 201430022 | 691.00-00 | Recipients of Income in Respect of Decedents | 07/25/2014 |
| 201430021 | 408.08-00 | Tax Treatment of Accounts and Annuities | 07/25/2014 |
| 201430021 | 4973.02-00 | Excess Contributions | 07/25/2014 |
| 201430020 | 408.03-00 | Rollover Contributions | 07/25/2014 |
| 201430019 | 501.07-04 | Automobile Clubs | 07/25/2014 |
| 201430019 | 501.07-05 | Business with Nonmembers | 07/25/2014 |
| 201430018 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 07/25/2014 |
| 201430018 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 07/25/2014 |
| 201430017 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/25/2014 |
| 201430017 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 07/25/2014 |
| 201430017 | 514.00-00 | Unrelated Debt-Financed Income | 07/25/2014 |
| 201430017 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 07/25/2014 |
| 201430017 | 4943.04-03 | Business Enterprise | 07/25/2014 |
