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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 23251 - 23275 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201437027 | 408.03-00 | Rollover Contributions | 09/12/2014 |
| 201437026 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 09/12/2014 |
| 201437025 | 401.06-00 | Required Distributions | 09/12/2014 |
| 201437025 | 4974.01-00 | Waiver of Tax in Certain Cases | 09/12/2014 |
| 201437024 | 408.03-00 | Rollover Contributions | 09/12/2014 |
| 201437023 | 408.07-00 | Prohibited Transactions | 09/12/2014 |
| 201437022 | 412.06-00 | Minimum Funding Waiver | 09/12/2014 |
| 201437021 | 412.00-00 | Minimum Funding Standards | 09/12/2014 |
| 201437020 | 4945.04-04 | Grants to Individuals | 09/12/2014 |
| 201437019 | 4945.04-04 | Grants to Individuals | 09/12/2014 |
| 201437018 | 4945.04-04 | Grants to Individuals | 09/12/2014 |
| 201437017 | 4945.04-04 | Grants to Individuals | 09/12/2014 |
| 201437016 | 4945.04-04 | Grants to Individuals | 09/12/2014 |
| 201437015 | 4942.03-05 | Qualifying Distribution | 09/12/2014 |
| 201437014 | 4942.03-05 | Qualifying Distribution | 09/12/2014 |
| 201437013 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 09/12/2014 |
| 201437013 | 355.01-00 | Spin-Off | 09/12/2014 |
| 201437013 | 355.05-00 | Control | 09/12/2014 |
| 201437013 | 355.05-01 | Distribution of Control | 09/12/2014 |
| 201437012 | 1031.05-00 | Deferred Exchanges | 09/12/2014 |
| 201437011 | 832.06-02 | Unpaid Losses | 09/12/2014 |
| 201437010 | 168.36-00 | Additional First Year Depreciation | 09/12/2014 |
| 201437009 | 1362.00-00 | Election by Small Business Corporation | 09/12/2014 |
| 201437009 | 1362.04-00 | Inadvertent Terminations | 09/12/2014 |
| 201437008 | 9100.31-00 | Definitions | 09/12/2014 |
