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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 19251 - 19275 of 76939
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201607003 | 355.01-00 | Spin-Off | 02/12/2016 |
| 201607003 | 355.03-00 | Active Business | 02/12/2016 |
| 201607003 | 361.02-00 | Distributions | 02/12/2016 |
| 201607003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/12/2016 |
| 201607002 | 7701.00-00 | Definitions | 02/12/2016 |
| 201607002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/12/2016 |
| 201607001 | 1361.01-04 | More than One Class of Stock | 02/12/2016 |
| 201607000 | 6110.00-00 | Index for Public Inspection of Written Determination | 02/12/2016 |
| 201606033 | 4942.03-07 | Set-Asides | 02/05/2016 |
| 201606032 | 408.03-00 | Rollover Contributions | 02/05/2016 |
| 201606031 | 4945.04-04 | Grants to Individuals | 02/05/2016 |
| 201606030 | 501.03-02 | Foundations | 02/05/2016 |
| 201606030 | 507.06-00 | Imposition of Tax | 02/05/2016 |
| 201606030 | 4941.04-00 | Definition of Self-Dealing | 02/05/2016 |
| 201606030 | 4942.03-00 | Qualifying Distribution | 02/05/2016 |
| 201606030 | 4945.04-00 | Definition of Taxable Expenditure | 02/05/2016 |
| 201606029 | 414.00-00 | Definitions and Special Rules | 02/05/2016 |
| 201606029 | 414.09-00 | Certain Employee Contributions | 02/05/2016 |
| 201606028 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 02/05/2016 |
| 201606028 | 4261.01-00 | Amounts Paid | 02/05/2016 |
| 201606027 | 465.01-01 | Borrowed Amounts | 02/05/2016 |
| 201606027 | 465.04-01 | Real Property | 02/05/2016 |
| 201606027 | 704.06-00 | Limitation on Allowance of Losses | 02/05/2016 |
| 201606027 | 752.06-01 | Economic Risk of Loss | 02/05/2016 |
| 201606026 | 142.04-00 | Qualified Residential Rental Project | 02/05/2016 |
