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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 24901 - 24925 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201407018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/14/2014 |
| 201407017 | 501.03-30 | Organizational and Operational Tests | 02/14/2014 |
| 201407016 | 501.03-30 | Organizational and Operational Tests | 02/14/2014 |
| 201407015 | 501.03-30 | Organizational and Operational Tests | 02/14/2014 |
| 201407014 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/14/2014 |
| 201407013 | 6011.06-01 | Magnetic Media | 02/14/2014 |
| 201407012 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 02/14/2014 |
| 201407012 | 1502.75-00 | Filing Requirements | 02/14/2014 |
| 201407011 | 856.00-00 | Definition of Real Estate Investment Trust | 02/14/2014 |
| 201407011 | 856.01-00 | Income Requirements | 02/14/2014 |
| 201407010 | 953.00-00 | Insurance Income | 02/14/2014 |
| 201407010 | 954.02-00 | Foreign Personal Holding Company Income | 02/14/2014 |
| 201407009 | 2511.11-00 | Gift of Remainder | 02/14/2014 |
| 201407008 | 2601.03-01 | Irrevocable Trusts | 02/14/2014 |
| 201407008 | 2501.01-00 | Gift v. Not a Gift | 02/14/2014 |
| 201407008 | 2041.03-00 | General Power v. Not a General Power | 02/14/2014 |
| 201407007 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 02/14/2014 |
| 201407006 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 02/14/2014 |
| 201407005 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 02/14/2014 |
| 201407005 | 355.01-00 | Spin-Off | 02/14/2014 |
| 201407005 | 355.03-00 | Active Business | 02/14/2014 |
| 201407005 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/14/2014 |
| 201407004 | 1362.04-00 | Inadvertent Terminations | 02/14/2014 |
| 201407003 | 1362.04-00 | Inadvertent Terminations | 02/14/2014 |
| 201407002 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 02/14/2014 |
