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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 25076 - 25100 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201406021 | 408.03-00 | Rollover Contributions | 02/07/2014 |
| 201406020 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 02/07/2014 |
| 201406020 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 02/07/2014 |
| 201406020 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/07/2014 |
| 201406020 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 02/07/2014 |
| 201406019 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 02/07/2014 |
| 201406019 | 501.04-02 | Prepaid Medical Care Association (See Also 0501.03-10) | 02/07/2014 |
| 201406019 | 511.01-00 | Organizations Subject to Tax | 02/07/2014 |
| 201406018 | 501.17-00 | Supplemental Unemployment Benefit Trusts | 02/07/2014 |
| 201406017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/07/2014 |
| 201406016 | 501.07-00 | Social Clubs | 02/07/2014 |
| 201406015 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/07/2014 |
| 201406014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/07/2014 |
| 201406013 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/07/2014 |
| 201406012 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/07/2014 |
| 201406011 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/07/2014 |
| 201406010 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 02/07/2014 |
| 201406009 | 856.02-00 | Investment Requirements | 02/07/2014 |
| 201406008 | 2601.00-00 | Tax On Generation Skipping Transfers | 02/07/2014 |
| 201406008 | 2601.04-00 | Transitional Rules | 02/07/2014 |
| 201406008 | 2601.04-05 | Cases of Mental Incompetency | 02/07/2014 |
| 201406008 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2014 |
| 201406007 | 851.02-00 | Gross Income Requirement | 02/07/2014 |
| 201406006 | 1362.01-03 | Late Elections | 02/07/2014 |
| 201406005 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 02/07/2014 |
