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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 24476 - 24500 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201412020 | 408.03-00 | Rollover Contributions | 03/21/2014 |
| 201412019 | 408.03-00 | Rollover Contributions | 03/21/2014 |
| 201412018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/21/2014 |
| 201412017 | 6230.03-01 | Time for Filing Claim | 03/21/2014 |
| 201412016 | 894.11-00 | Pensions | 03/21/2014 |
| 201412015 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 03/21/2014 |
| 201412014 | 4251.00-00 | Communications Tax (Taxable v. Not Taxable) | 03/21/2014 |
| 201412014 | 6402.00-00 | Authority to Make Credits or Refunds | 03/21/2014 |
| 201412013 | 332.01-00 | Nonrecognition of Gain or Loss | 03/21/2014 |
| 201412013 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/21/2014 |
| 201412013 | 355.01-00 | Spin-Off | 03/21/2014 |
| 201412013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/21/2014 |
| 201412012 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 03/21/2014 |
| 201412012 | 338.01-00 | Express Election | 03/21/2014 |
| 201412012 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/21/2014 |
| 201412012 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 03/21/2014 |
| 201412011 | 141.00-00 | Private Activity Bond; Qualified Bond | 03/21/2014 |
| 201412011 | 141.07-00 | Management Contracts | 03/21/2014 |
| 201412010 | 1295.02-02 | Retroactive Elections | 03/21/2014 |
| 201412009 | 9100.22-00 | Other | 03/21/2014 |
| 201412009 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 03/21/2014 |
| 201412008 | 4982.06-00 | Election to Use Taxable Year | 03/21/2014 |
| 201412007 | 7704.03-00 | Qualifying Income | 03/21/2014 |
| 201412006 | 1295.02-02 | Retroactive Elections | 03/21/2014 |
| 201412005 | 9100.33-00 | Section 50(d)(5) Passthrough of Investment Credit | 03/21/2014 |
