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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 25126 - 25150 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201404013 | 501.36-00 | Business Activities | 01/24/2014 |
| 201404012 | 501.31-01 | Domestic Fraternal Societies | 01/24/2014 |
| 201404011 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 01/24/2014 |
| 201404010 | 6103.05-14 | Disclosure of Information Where More Than One Person Subject to Section 672 Penalty | 01/24/2014 |
| 201404009 | 6331.31-00 | Banks | 01/24/2014 |
| 201404008 | 9100.22-00 | Other | 01/24/2014 |
| 201404008 | 992.02-00 | Election | 01/24/2014 |
| 201404007 | 7701.25-04 | Terminal Rental Adjustment Clause | 01/24/2014 |
| 201404006 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 01/24/2014 |
| 201404006 | 368.06-00 | Change in Identity, etc. (Type "F") | 01/24/2014 |
| 201404005 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 01/24/2014 |
| 201404005 | 305.01-00 | Stock Dividends | 01/24/2014 |
| 201404005 | 305.04-00 | Disproportionate Distributions | 01/24/2014 |
| 201404004 | 337.00-00 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations (UIL for Transaction Prior to 1986 Act Effective Dates) | 01/24/2014 |
| 201404004 | 337.10-00 | Section 332 Liquidations | 01/24/2014 |
| 201404004 | 337.14-01 | Transfer of Substantially All Assets to Tax Exempt | 01/24/2014 |
| 201404003 | 1362.04-00 | Inadvertent Terminations | 01/24/2014 |
| 201404002 | 355.01-00 | Spin-Off | 01/24/2014 |
| 201404002 | 355.01-01 | Split-Off | 01/24/2014 |
| 201404001 | 168.20-00 | Classification of Property | 01/24/2014 |
| 201403025 | 402.08-00 | Rollover Contributions | 01/17/2014 |
| 201403024 | 408.03-00 | Rollover Contributions | 01/17/2014 |
| 201403023 | 408.03-00 | Rollover Contributions | 01/17/2014 |
| 201403022 | 408.03-00 | Rollover Contributions | 01/17/2014 |
| 201403021 | 408.03-00 | Rollover Contributions | 01/17/2014 |
