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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 24876 - 24900 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201405032 | 408.00-00 | Individual Retirement Accounts | 01/31/2014 |
| 201405031 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/31/2014 |
| 201405030 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/31/2014 |
| 201405029 | 511.00-00 | Tax on Unrelated Business Income of Charitable, etc, Organizations (Taxable v. Not Taxable) | 01/31/2014 |
| 201405029 | 512.05-00 | Advertising (See Also 0501.26-02) | 01/31/2014 |
| 201405028 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 01/31/2014 |
| 201405027 | 501.07-00 | Social Clubs | 01/31/2014 |
| 201405026 | 501.07-00 | Social Clubs | 01/31/2014 |
| 201405025 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 01/31/2014 |
| 201405024 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2014 |
| 201405024 | 501.03-08 | Educational Organizations | 01/31/2014 |
| 201405024 | 501.33-00 | Private v. Public Interest Served | 01/31/2014 |
| 201405023 | 501.03-05 | Corporations | 01/31/2014 |
| 201405023 | 501.35-00 | "Exclusively" Test | 01/31/2014 |
| 201405023 | 501.36-00 | Business Activities | 01/31/2014 |
| 201405023 | 501.36-01 | Section 501(c)(3) Organizations | 01/31/2014 |
| 201405022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2014 |
| 201405022 | 501.36-00 | Business Activities | 01/31/2014 |
| 201405021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2014 |
| 201405020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2014 |
| 201405019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2014 |
| 201405018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2014 |
| 201405017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/31/2014 |
| 201405016 | 2203.00-00 | Definition of Executor | 01/31/2014 |
| 201405015 | 6201.01-06 | Assessment of Criminal Restitution | 01/31/2014 |
