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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Afiche 32276 - 32300 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201119003 | 2519.00-00 | Disposition of Certain Life Estates | 05/13/2011 |
| 201119003 | 2207A.02-00 | Recovery With Respect to Gift Tax | 05/13/2011 |
| 201119002 | 355.01-00 | Spin-Off | 05/13/2011 |
| 201119002 | 355.09-00 | Distributions Within a Consolidated Group | 05/13/2011 |
| 201119001 | 856.00-00 | Definition of Real Estate Investment Trust | 05/13/2011 |
| 201118026 | 408.03-00 | Rollover Contributions | 05/06/2011 |
| 201118025 | 408.03-00 | Rollover Contributions | 05/06/2011 |
| 201118024 | 412.00-00 | Minimum Funding Standards | 05/06/2011 |
| 201118023 | 412.00-00 | Minimum Funding Standards | 05/06/2011 |
| 201118022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 05/06/2011 |
| 201118021 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 05/06/2011 |
| 201118020 | 6501.07-00 | Omission of Income (25% Rule)--Exception to Period of Limitations | 05/06/2011 |
| 201118019 | 6330.00-00 | Collection Due Process - Levy | 05/06/2011 |
| 201118018 | 6404.00-00 | Abatements | 05/06/2011 |
| 201118017 | 6404.00-00 | Abatements | 05/06/2011 |
| 201118016 | 1362.01-03 | Late Elections | 05/06/2011 |
| 201118015 | 856.01-00 | Income Requirements | 05/06/2011 |
| 201118014 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 05/06/2011 |
| 201118014 | 2702.02-02 | Personal Residence in Trust | 05/06/2011 |
| 201118013 | 2032.01-00 | Exercise of Election | 05/06/2011 |
| 201118013 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/06/2011 |
| 201118012 | 148.00-00 | Arbitrage | 05/06/2011 |
| 201118011 | 1362.02-03 | Passive Investment Income | 05/06/2011 |
| 201118010 | 9100.22-00 | Other | 05/06/2011 |
| 201118010 | 992.02-00 | Election | 05/06/2011 |
