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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 24401 - 24425 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201417017 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 04/25/2014 |
| 201417017 | 501.33-00 | Private v. Public Interest Served | 04/25/2014 |
| 201417016 | 1295.02-02 | Retroactive Elections | 04/25/2014 |
| 201417015 | 1295.02-02 | Retroactive Elections | 04/25/2014 |
| 201417014 | 1295.02-02 | Retroactive Elections | 04/25/2014 |
| 201417013 | 1295.02-02 | Retroactive Elections | 04/25/2014 |
| 201417012 | 1295.02-02 | Retroactive Elections | 04/25/2014 |
| 201417011 | 1295.02-02 | Retroactive Elections | 04/25/2014 |
| 201417010 | 1295.02-02 | Retroactive Elections | 04/25/2014 |
| 201417009 | 1295.02-02 | Retroactive Elections | 04/25/2014 |
| 201417008 | 7701.00-00 | Definitions | 04/25/2014 |
| 201417008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2014 |
| 201417008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/25/2014 |
| 201417007 | 817.00-00 | Treatment of Variable Contracts | 04/25/2014 |
| 201417007 | 61.00-00 | Gross Income v. Not Gross Income | 04/25/2014 |
| 201417006 | 453.09-01 | Alternative Basis Recovery | 04/25/2014 |
| 201417005 | 7704.00-00 | Certain Publicly Traded Partnerships Treated as Corporations | 04/25/2014 |
| 201417005 | 7704.03-00 | Qualifying Income | 04/25/2014 |
| 201417004 | 7701.00-00 | Definitions | 04/25/2014 |
| 201417004 | 7701.03-06 | Liquidating Trusts | 04/25/2014 |
| 201417003 | 2642.00-00 | Inclusion Ratio | 04/25/2014 |
| 201417003 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 04/25/2014 |
| 201417003 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2014 |
| 201417002 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 04/25/2014 |
| 201417002 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 04/25/2014 |
