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 28501 - 28525 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201238004 | 643.00-00 | Definitions Applicable to Subparts A, B, C, and D | 09/21/2012 |
| 201238004 | 661.00-00 | Deduction for Estates and Trusts Accumulating Income or Distributing Corpus | 09/21/2012 |
| 201238004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/21/2012 |
| 201238004 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 09/21/2012 |
| 201238004 | 2033.00-00 | Property in Which Decedent Had an Interest | 09/21/2012 |
| 201238004 | 2035.00-00 | Adjustments for Certain Gifts Made Within 3 Years of Decedent's Death | 09/21/2012 |
| 201238004 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 09/21/2012 |
| 201238004 | 2037.00-00 | Transfers Taking Effect at Death (Included v. Not Included in Gross Estate) | 09/21/2012 |
| 201238004 | 2038.00-00 | Revocable Transfers (Included v. Not Included in Gross Estate) | 09/21/2012 |
| 201238004 | 2601.04-01 | Wills or Revocable Trusts Executed Before October 22, 1986 | 09/21/2012 |
| 201238003 | 7701.00-00 | Definitions | 09/21/2012 |
| 201238003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/21/2012 |
| 201238002 | 7701.00-00 | Definitions | 09/21/2012 |
| 201238002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/21/2012 |
| 201238001 | 7701.00-00 | Definitions | 09/21/2012 |
| 201238001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/21/2012 |
| 201237029 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 09/14/2012 |
| 201237028 | 408.03-00 | Rollover Contributions | 09/14/2012 |
| 201237027 | 408.03-00 | Rollover Contributions | 09/14/2012 |
| 201237026 | 408.03-00 | Rollover Contributions | 09/14/2012 |
| 201237025 | 408.03-00 | Rollover Contributions | 09/14/2012 |
| 201237024 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 09/14/2012 |
| 201237023 | 4942.03-07 | Set-Asides | 09/14/2012 |
| 201237022 | 501.19-00 | Organization of Past or Present Armed Forces Members | 09/14/2012 |
| 201237021 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 09/14/2012 |
