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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 24501 - 24525 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201412005 | 47.00-00 | Rehabilitation Credit | 03/21/2014 |
| 201412005 | 50.00-00 | Special Rules for Computing Investment Credit | 03/21/2014 |
| 201412004 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 03/21/2014 |
| 201412004 | 9100.22-00 | Other | 03/21/2014 |
| 201412003 | 1362.04-00 | Inadvertent Terminations | 03/21/2014 |
| 201412002 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 03/21/2014 |
| 201412001 | 806.00-00 | Small Life Insurance Company Deduction | 03/21/2014 |
| 201411050 | 408.03-00 | Rollover Contributions | 03/14/2014 |
| 201411049 | 408.03-00 | Rollover Contributions | 03/14/2014 |
| 201411048 | 408.03-00 | Rollover Contributions | 03/14/2014 |
| 201411047 | 408.03-00 | Rollover Contributions | 03/14/2014 |
| 201411046 | 408.03-00 | Rollover Contributions | 03/14/2014 |
| 201411045 | 408.03-00 | Rollover Contributions | 03/14/2014 |
| 201411044 | 4945.04-04 | Grants to Individuals | 03/14/2014 |
| 201411043 | 4945.04-04 | Grants to Individuals | 03/14/2014 |
| 201411042 | 501.03-30 | Organizational and Operational Tests | 03/14/2014 |
| 201411041 | 501.17-00 | Supplemental Unemployment Benefit Trusts | 03/14/2014 |
| 201411040 | 501.06-01 | Performance of Particular Services for Members | 03/14/2014 |
| 201411039 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 03/14/2014 |
| 201411039 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 03/14/2014 |
| 201411039 | 501.32-01 | Distribution of Assets to Private Individuals | 03/14/2014 |
| 201411039 | 501.33-00 | Private v. Public Interest Served | 03/14/2014 |
| 201411038 | 501.03-30 | Organizational and Operational Tests | 03/14/2014 |
| 201411038 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 03/14/2014 |
| 201411037 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/14/2014 |
