)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 22126 - 22150 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201501016 | 4942.03-07 | Set-Asides | 01/02/2015 |
| 201501015 | 501.07-00 | Social Clubs | 01/02/2015 |
| 201501014 | 419.00-00 | treatment of Funded Welfare Benefit Plans | 01/02/2015 |
| 201501014 | 419A.00-00 | Qualified Asset Account; Limitations on Additions to Account (See Also 419.00-00|et. seq.) | 01/02/2015 |
| 201501014 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 01/02/2015 |
| 201501014 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 01/02/2015 |
| 201501013 | 864.01-00 | U.S. Trade or Business | 01/02/2015 |
| 201501013 | 864.01-02 | Trade or Business Conducted Through Partnership | 01/02/2015 |
| 201501013 | 864.01-04 | Trading in Securities | 01/02/2015 |
| 201501012 | 1258.00-00 | Recharacterization of Gain from Certain Transactions | 01/02/2015 |
| 201501012 | 465.02-00 | Activities to Which Section Applies | 01/02/2015 |
| 201501012 | 9300.00-00 | Tax Shelters - Listed Transactions and Other Abusive Transactions | 01/02/2015 |
| 201501012 | 9999.97-00 | Substance v. Form Issues Not Contained in Present List | 01/02/2015 |
| 201501011 | 1060.00-00 | Special Allocation Rules for Certain Asset Acquisitions | 01/02/2015 |
| 201501011 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 01/02/2015 |
| 201501011 | 848.05-03 | Special Rules for Reinsurance | 01/02/2015 |
| 201501011 | 848.06-06 | Treatment of Reinsurance Contract | 01/02/2015 |
| 201501010 | 61.00-00 | Gross Income v. Not Gross Income | 01/02/2015 |
| 201501009 | 7701.00-00 | Definitions | 01/02/2015 |
| 201501009 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/02/2015 |
| 201501009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/02/2015 |
| 201501008 | 7701.00-00 | Definitions | 01/02/2015 |
| 201501008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/02/2015 |
| 201501007 | 1362.04-00 | Inadvertent Terminations | 01/02/2015 |
| 201501006 | 1362.01-03 | Late Elections | 01/02/2015 |
