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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 25051 - 25075 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201406004 | 9100.35-00 | Section 2010(c)(5)(A); Portability Election (as applicable to Estates Not Otherwise Required to File Return under � 6018(a)) | 02/07/2014 |
| 201406004 | 2010.04-00 | Portability Election under � 2010(c)(5)(A) | 02/07/2014 |
| 201406003 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 02/07/2014 |
| 201406003 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2014 |
| 201406002 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/07/2014 |
| 201406002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/07/2014 |
| 201406001 | 61.00-00 | Gross Income v. Not Gross Income | 02/07/2014 |
| 201405034 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2014 |
| 201405034 | 408.00-00 | Individual Retirement Accounts | 01/31/2014 |
| 201405033 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/31/2014 |
| 201405033 | 408.00-00 | Individual Retirement Accounts | 01/31/2014 |
| 201405032 | 408.00-00 | Individual Retirement Accounts | 01/31/2014 |
| 201405031 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/31/2014 |
| 201405030 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/31/2014 |
| 201405029 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 01/31/2014 |
| 201405029 | 512.05-00 | Advertising (See Also 0501.26-02) | 01/31/2014 |
| 201405028 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 01/31/2014 |
| 201405027 | 501.07-00 | Social Clubs | 01/31/2014 |
| 201405026 | 501.07-00 | Social Clubs | 01/31/2014 |
| 201405025 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 01/31/2014 |
| 201405024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2014 |
| 201405024 | 501.03-08 | Educational Organizations | 01/31/2014 |
| 201405024 | 501.33-00 | Private v. Public Interest Served | 01/31/2014 |
| 201405023 | 501.03-05 | Corporations | 01/31/2014 |
| 201405023 | 501.35-00 | "Exclusively" Test | 01/31/2014 |
