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 24026 - 24050 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201422031 | 401.06-01 | In General | 05/30/2014 |
| 201422030 | 401.06-01 | In General | 05/30/2014 |
| 201422029 | 401.06-01 | In General | 05/30/2014 |
| 201422028 | 401.06-01 | In General | 05/30/2014 |
| 201422027 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 05/30/2014 |
| 201422027 | 512.01-02 | Rent v. Ordinary Business Profits | 05/30/2014 |
| 201422027 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 05/30/2014 |
| 201422027 | 514.00-00 | Unrelated Debt-Financed Income | 05/30/2014 |
| 201422027 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 05/30/2014 |
| 201422027 | 4943.04-03 | Business Enterprise | 05/30/2014 |
| 201422026 | 4945.04-04 | Grants to Individuals | 05/30/2014 |
| 201422025 | 501.09-00 | Voluntary Employees' Beneficiary Associations (See Also 0501.03-01) | 05/30/2014 |
| 201422025 | 501.09-04 | Membership | 05/30/2014 |
| 201422024 | 59.00-00 | Other Definitions and Special Rules | 05/30/2014 |
| 201422024 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/30/2014 |
| 201422023 | 59.00-00 | Other Definitions and Special Rules | 05/30/2014 |
| 201422023 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/30/2014 |
| 201422022 | 59.00-00 | Other Definitions and Special Rules | 05/30/2014 |
| 201422022 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/30/2014 |
| 201422021 | 1295.02-02 | Retroactive Elections | 05/30/2014 |
| 201422020 | 1362.01-03 | Late Elections | 05/30/2014 |
| 201422019 | 1295.02-02 | Retroactive Elections | 05/30/2014 |
| 201422018 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/30/2014 |
| 201422017 | 355.01-01 | Split-Off | 05/30/2014 |
| 201422017 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/30/2014 |
