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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 24151 - 24175 of 77358
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201430014 | 501.38-01 | "Action" Organizations | 07/25/2014 |
| 201430013 | 446.19-06 | Uniform Capitalization Rules (See Also 1.263A) | 07/25/2014 |
| 201430012 | 59.00-00 | Other Definitions and Special Rules | 07/25/2014 |
| 201430012 | 9100.02-00 | Section 59(e) | 07/25/2014 |
| 201430011 | 1362.04-00 | Inadvertent Terminations | 07/25/2014 |
| 201430010 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 07/25/2014 |
| 201430009 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 07/25/2014 |
| 201430008 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 07/25/2014 |
| 201430007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/25/2014 |
| 201430007 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 07/25/2014 |
| 201430007 | 671.02-00 | Persons Treated as Grantors | 07/25/2014 |
| 201430006 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/25/2014 |
| 201430006 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 07/25/2014 |
| 201430006 | 671.02-00 | Persons Treated as Grantors | 07/25/2014 |
| 201430005 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/25/2014 |
| 201430005 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 07/25/2014 |
| 201430005 | 671.02-00 | Persons Treated as Grantors | 07/25/2014 |
| 201430004 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/25/2014 |
| 201430004 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 07/25/2014 |
| 201430004 | 671.02-00 | Persons Treated as Grantors | 07/25/2014 |
| 201430003 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 07/25/2014 |
| 201430003 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 07/25/2014 |
| 201430003 | 671.02-00 | Persons Treated as Grantors | 07/25/2014 |
| 201430002 | 1502.32-00 | Investment Adjustment | 07/25/2014 |
| 201430002 | 1504.01-00 | Affiliated Group v. Not an Affiliated Group | 07/25/2014 |
