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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 20901 - 20925 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201519043 | 408.03-00 | Rollover Contributions | 05/08/2015 |
| 201519042 | 408.03-00 | Rollover Contributions | 05/08/2015 |
| 201519041 | 408.03-00 | Rollover Contributions | 05/08/2015 |
| 201519040 | 408.03-00 | Rollover Contributions | 05/08/2015 |
| 201519039 | 4945.04-04 | Grants to Individuals | 05/08/2015 |
| 201519038 | 4945.04-04 | Grants to Individuals | 05/08/2015 |
| 201519037 | 4945.04-04 | Grants to Individuals | 05/08/2015 |
| 201519036 | 4945.04-04 | Grants to Individuals | 05/08/2015 |
| 201519035 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 05/08/2015 |
| 201519035 | 501.32-01 | Distribution of Assets to Private Individuals | 05/08/2015 |
| 201519035 | 501.33-00 | Private v. Public Interest Served | 05/08/2015 |
| 201519034 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 05/08/2015 |
| 201519033 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/08/2015 |
| 201519033 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 05/08/2015 |
| 201519033 | 501.33-00 | Private v. Public Interest Served | 05/08/2015 |
| 201519032 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/08/2015 |
| 201519031 | 424.02-00 | Disposition | 05/08/2015 |
| 201519030 | 833.05-00 | Medical Loss Ratio | 05/08/2015 |
| 201519029 | 6694.00-00 | Understatement of Taxpayer's Liability by Income Tax Return Preparer | 05/08/2015 |
| 201519029 | 6694.02-00 | Willful Understatement of Liability | 05/08/2015 |
| 201519029 | 6701.00-00 | Penalties for Aiding and Abetting Understatement of Tax Liability | 05/08/2015 |
| 201519028 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 05/08/2015 |
| 201519028 | 4053.00-00 | Exemptions | 05/08/2015 |
| 201519027 | 3121.02-05 | If Employed in States Where There are Political Subdivisions or Instrumentalities | 05/08/2015 |
| 201519026 | 9100.04-00 | Section 168; MACRS | 05/08/2015 |
