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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 22601 - 22625 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201444044 | 408.03-00 | Rollover Contributions | 10/31/2014 |
| 201444043 | 502.00-00 | Feeder Organizations (Exempt v. Not Exempt) | 10/31/2014 |
| 201444043 | 503.00-00 | Requirements for Exemption (Exempt v. Not Exempt) | 10/31/2014 |
| 201444043 | 512.01-01 | Rents and Royalties | 10/31/2014 |
| 201444042 | 4945.04-04 | Grants to Individuals | 10/31/2014 |
| 201444041 | 4945.04-04 | Grants to Individuals | 10/31/2014 |
| 201444040 | 56.00-00 | Adjustments In Computing Alternative Minimum Taxable Income | 10/31/2014 |
| 201444039 | 902.01-01 | Post-1986 Undistributed Earnings | 10/31/2014 |
| 201444039 | 902.01-02 | Post-1986 Foreign Income Taxes | 10/31/2014 |
| 201444039 | 905.03-02 | Pooling Adjustments | 10/31/2014 |
| 201444039 | 905.03-03 | Redetermination of U.S. Liability | 10/31/2014 |
| 201444039 | 9413.02-04 | Separating Taxes from Earnings via Other Splitter Techniques | 10/31/2014 |
| 201444038 | 7701.00-00 | Definitions | 10/31/2014 |
| 201444038 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/31/2014 |
| 201444037 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/31/2014 |
| 201444037 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/31/2014 |
| 201444036 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/31/2014 |
| 201444036 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/31/2014 |
| 201444035 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/31/2014 |
| 201444035 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/31/2014 |
| 201444034 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/31/2014 |
| 201444034 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/31/2014 |
| 201444033 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/31/2014 |
| 201444033 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/31/2014 |
| 201444032 | 7701.00-00 | Definitions | 10/31/2014 |
