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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 24301 - 24325 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201419004 | 2642.00-00 | Inclusion Ratio | 05/09/2014 |
| 201419004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/09/2014 |
| 201419003 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/09/2014 |
| 201419003 | 7701.00-00 | Definitions | 05/09/2014 |
| 201419003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/09/2014 |
| 201419002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/09/2014 |
| 201419002 | 7701.00-00 | Definitions | 05/09/2014 |
| 201419002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 05/09/2014 |
| 201419001 | 1361.03-02 | Qualified Subchapter S Trusts | 05/09/2014 |
| 201419001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 05/09/2014 |
| 201419001 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 05/09/2014 |
| 201419001 | 2519.00-00 | Disposition of Certain Life Estates | 05/09/2014 |
| 201419001 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/09/2014 |
| 201418067 | 509.01-00 | Definitions | 05/02/2014 |
| 201418066 | 408.03-00 | Rollover Contributions | 05/02/2014 |
| 201418065 | 408.03-00 | Rollover Contributions | 05/02/2014 |
| 201418064 | 408.03-00 | Rollover Contributions | 05/02/2014 |
| 201418063 | 402.08-00 | Rollover Contributions | 05/02/2014 |
| 201418062 | 4945.04-04 | Grants to Individuals | 05/02/2014 |
| 201418061 | 514.00-00 | Unrelated Debt-Financed Income | 05/02/2014 |
| 201418061 | 514.06-00 | Definitions--Debt-Financed Property | 05/02/2014 |
| 201418060 | 507.00-00 | Termination of Private Foundation Status | 05/02/2014 |
| 201418060 | 4940.02-00 | Computation of Net Investment Income | 05/02/2014 |
| 201418060 | 4941.04-00 | Definition of Self-Dealing | 05/02/2014 |
| 201418060 | 4942.03-02 | Distributable Amount | 05/02/2014 |
