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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 24651 - 24675 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201413006 | 125.00-00 | Cafeteria Plans | 03/28/2014 |
| 201413005 | 125.00-00 | Cafeteria Plans | 03/28/2014 |
| 201413005 | 223.00-00 | Health Savings Accounts | 03/28/2014 |
| 201413004 | 106.00-00 | Contribution by Employer to Accident and Health Plans (Excluded v. Not Excluded) | 03/28/2014 |
| 201413003 | 368.03-00 | Stock for Property (Type "C") | 03/28/2014 |
| 201413003 | 368.08-06 | Business Enterprise Continuity | 03/28/2014 |
| 201413002 | 1382.00-00 | Taxable Income of Cooperatives | 03/28/2014 |
| 201413001 | 482.11-13 | Cost Sharing Arrangements: Stock Based Compensation (Stock Options) | 03/28/2014 |
| 201413001 | 9100.22-00 | Other | 03/28/2014 |
| 201412022 | 501.03-30 | Organizational and Operational Tests | 03/21/2014 |
| 201412021 | 408.03-00 | Rollover Contributions | 03/21/2014 |
| 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 |
