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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 24076 - 24100 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201422004 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 05/30/2014 |
| 201422004 | 355.01-00 | Spin-Off | 05/30/2014 |
| 201422004 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 05/30/2014 |
| 201422003 | 1295.02-02 | Retroactive Elections | 05/30/2014 |
| 201422002 | 1295.02-02 | Retroactive Elections | 05/30/2014 |
| 201422001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/30/2014 |
| 201422001 | 7701.00-00 | Definitions | 05/30/2014 |
| 201421031 | 414.08-00 | Church Plan | 05/23/2014 |
| 201421030 | 408.03-00 | Rollover Contributions | 05/23/2014 |
| 201421029 | 408.03-00 | Rollover Contributions | 05/23/2014 |
| 201421028 | 408.03-00 | Rollover Contributions | 05/23/2014 |
| 201421027 | 4945.04-04 | Grants to Individuals | 05/23/2014 |
| 201421026 | 4945.04-04 | Grants to Individuals | 05/23/2014 |
| 201421025 | 4945.04-04 | Grants to Individuals | 05/23/2014 |
| 201421024 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 05/23/2014 |
| 201421023 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 05/23/2014 |
| 201421022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/23/2014 |
| 201421021 | 9999.00-00 | Miscellaneous Issues | 05/23/2014 |
| 201421020 | 6231.01-01 | Exception for Small Partnerships | 05/23/2014 |
| 201421019 | 6621.03-00 | Interest on Substantial Underpayment | 05/23/2014 |
| 201421018 | 7122.00-00 | Offers in Compromises | 05/23/2014 |
| 201421017 | 6427.01-00 | Nontaxable Uses | 05/23/2014 |
| 201421016 | 731.00-00 | Extent of Recognition of Gain or Loss on Distribution | 05/23/2014 |
| 201421016 | 702.05-00 | Partner's Income v. Partnership Income | 05/23/2014 |
| 201421016 | 705.00-00 | Determination of Basis of Partner's Interest | 05/23/2014 |
