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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 24976 - 25000 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201407028 | 408.03-00 | Rollover Contributions | 02/14/2014 |
| 201407027 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/14/2014 |
| 201407026 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 02/14/2014 |
| 201407025 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/14/2014 |
| 201407024 | 501.07-00 | Social Clubs | 02/14/2014 |
| 201407023 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 02/14/2014 |
| 201407023 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 02/14/2014 |
| 201407022 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/14/2014 |
| 201407021 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 02/14/2014 |
| 201407021 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 02/14/2014 |
| 201407020 | 501.33-00 | Private v. Public Interest Served | 02/14/2014 |
| 201407020 | 501.35-00 | "Exclusively" Test | 02/14/2014 |
| 201407020 | 501.36-04 | Fund Raising (See also 0512.06-00) | 02/14/2014 |
| 201407019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/14/2014 |
| 201407019 | 501.33-00 | Private v. Public Interest Served | 02/14/2014 |
| 201407019 | 501.36-00 | Business Activities | 02/14/2014 |
| 201407018 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/14/2014 |
| 201407017 | 501.03-30 | Organizational and Operational Tests | 02/14/2014 |
| 201407016 | 501.03-30 | Organizational and Operational Tests | 02/14/2014 |
| 201407015 | 501.03-30 | Organizational and Operational Tests | 02/14/2014 |
| 201407014 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 02/14/2014 |
| 201407013 | 6011.06-01 | Magnetic Media | 02/14/2014 |
| 201407012 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 02/14/2014 |
| 201407012 | 1502.75-00 | Filing Requirements | 02/14/2014 |
| 201407011 | 856.00-00 | Definition of Real Estate Investment Trust | 02/14/2014 |
