)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 25426 - 25450 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201349001 | 7701.00-00 | Definitions | 12/06/2013 |
| 201348018 | 408.03-00 | Rollover Contributions | 11/29/2013 |
| 201348017 | 408.03-00 | Rollover Contributions | 11/29/2013 |
| 201348016 | 4945.04-04 | Grants to Individuals | 11/29/2013 |
| 201348015 | 6702.00-00 | Frivolous Income Tax Return | 11/29/2013 |
| 201348015 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 11/29/2013 |
| 201348014 | 6325.00-00 | Release of Lien or Discharge of Property | 11/29/2013 |
| 201348013 | 469.05-00 | Rules Determining Income or Loss | 11/29/2013 |
| 201348013 | 469.10-00 | Other Definitions and Rules | 11/29/2013 |
| 201348012 | 83.00-00 | Property Transferred in Connection With Performance of Services | 11/29/2013 |
| 201348011 | 367.00-00 | Foreign Corporations | 11/29/2013 |
| 201348011 | 367.40-00 | Treatment of Distribution Described in Section 367(e) | 11/29/2013 |
| 201348011 | 367.40-02 | Liquidations Under Section 332 | 11/29/2013 |
| 201348010 | 4161.02-01 | Parts and Accessories | 11/29/2013 |
| 201348009 | 1362.04-00 | Inadvertent Terminations | 11/29/2013 |
| 201348008 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/29/2013 |
| 201348008 | 9100.12-00 | Section 663; Special Rules Applicable to Sections 661 and 662 | 11/29/2013 |
| 201348007 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 11/29/2013 |
| 201348007 | 453.10-02 | Installment Method | 11/29/2013 |
| 201348006 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 11/29/2013 |
| 201348006 | 357.02-02 | Exceptions | 11/29/2013 |
| 201348006 | 130.01-00 | Qualified Funding Asset | 11/29/2013 |
| 201348006 | 6041.00-00 | Information at Source | 11/29/2013 |
| 201348005 | 355.01-00 | Spin-Off | 11/29/2013 |
| 201348004 | 7701.00-00 | Definitions | 11/29/2013 |
