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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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Showing 25001 - 25025 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 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 |
| 201407002 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 02/14/2014 |
| 201407001 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 02/14/2014 |
| 201407001 | 2642.00-00 | Inclusion Ratio | 02/14/2014 |
| 201407001 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/14/2014 |
| 201406025 | 408.03-00 | Rollover Contributions | 02/07/2014 |
| 201406024 | 408.03-00 | Rollover Contributions | 02/07/2014 |
| 201406023 | 408.03-00 | Rollover Contributions | 02/07/2014 |
| 201406022 | 402.03-00 | Foreign Situs Trust | 02/07/2014 |
| 201406021 | 408.03-00 | Rollover Contributions | 02/07/2014 |
