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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 23801 - 23825 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201428004 | 856.00-00 | Definition of Real Estate Investment Trust | 07/11/2014 |
| 201428004 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/11/2014 |
| 201428003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 07/11/2014 |
| 201428003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/11/2014 |
| 201428002 | 856.01-00 | Income Requirements | 07/11/2014 |
| 201428001 | 54F.00-00 | Qualified School Construction Bonds | 07/11/2014 |
| 201428000 | 6110.00-00 | Index for Public Inspection of Written Determination | 07/11/2014 |
| 201427030 | 412.00-00 | Minimum Funding Standards | 07/03/2014 |
| 201427029 | 408.03-00 | Rollover Contributions | 07/03/2014 |
| 201427028 | 408.03-00 | Rollover Contributions | 07/03/2014 |
| 201427027 | 408.03-00 | Rollover Contributions | 07/03/2014 |
| 201427026 | 408.03-00 | Rollover Contributions | 07/03/2014 |
| 201427025 | 408.03-00 | Rollover Contributions | 07/03/2014 |
| 201427024 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 07/03/2014 |
| 201427023 | 401.06-01 | In General | 07/03/2014 |
| 201427022 | 4945.04-04 | Grants to Individuals | 07/03/2014 |
| 201427021 | 4945.04-04 | Grants to Individuals | 07/03/2014 |
| 201427020 | 4945.04-04 | Grants to Individuals | 07/03/2014 |
| 201427019 | 507.01-00 | Termination Under Section 507(a)(1) | 07/03/2014 |
| 201427019 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 07/03/2014 |
| 201427019 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 07/03/2014 |
| 201427019 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 07/03/2014 |
| 201427018 | 501.33-00 | Private v. Public Interest Served | 07/03/2014 |
| 201427017 | 1362.04-00 | Inadvertent Terminations | 07/03/2014 |
| 201427016 | 469.00-00 | Passive Activity Losses and Credits Limited | 07/03/2014 |
