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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 23276 - 23300 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201436003 | 2601.03-01 | Irrevocable Trusts | 09/05/2014 |
| 201436002 | 9100.22-00 | Other | 09/05/2014 |
| 201436002 | 992.02-00 | Election | 09/05/2014 |
| 201436001 | 1202.00-00 | 50-Percent Exclusion for Gain from Certain Small Business Stocks | 09/05/2014 |
| 201436000 | 6110.00-00 | Index for Public Inspection of Written Determination | 09/05/2014 |
| 201435015 | 501.03-08 | Educational Organizations | 08/29/2014 |
| 201435014 | 1042.01-00 | Nonrecognition of Gain | 08/29/2014 |
| 201435013 | 141.01-01 | Business Use Test | 08/29/2014 |
| 201435013 | 148.00-00 | Arbitrage | 08/29/2014 |
| 201435013 | 148.02-00 | Higher Yielding Investment | 08/29/2014 |
| 201435012 | 1502.98-08 | Limitation on Use of Credits and Net Capital Losses | 08/29/2014 |
| 201435012 | 9100.22-00 | Other | 08/29/2014 |
| 201435011 | 832.06-02 | Unpaid Losses | 08/29/2014 |
| 201435011 | 846.01-00 | Determination of Undiscounted Unpaid Losses | 08/29/2014 |
| 201435010 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 08/29/2014 |
| 201435009 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 08/29/2014 |
| 201435008 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 08/29/2014 |
| 201435007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/29/2014 |
| 201435007 | 2514.02-00 | Power Created After October 21, 1942 | 08/29/2014 |
| 201435007 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 08/29/2014 |
| 201435006 | 130.00-00 | Certain Personal Injury Liability Assignments | 08/29/2014 |
| 201435006 | 130.01-00 | Qualified Funding Asset | 08/29/2014 |
| 201435006 | 130.02-00 | Qualified Assignment | 08/29/2014 |
| 201435005 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 08/29/2014 |
| 201435005 | 355.01-01 | Split-Off | 08/29/2014 |
