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 30251 - 30275 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201205011 | 504.50-00 | Denial of Exemption | 02/03/2012 |
| 201205010 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 02/03/2012 |
| 201205010 | 501.33-00 | Private v. Public Interest Served | 02/03/2012 |
| 201205009 | 6103.05-09 | Disclosure of Return in Title 11 Cases and Receivership Proceedings | 02/03/2012 |
| 201205009 | 6103.05-12 | Disclosure of Return Information | 02/03/2012 |
| 201205008 | 3401.01-00 | Wages Subject to Withholding | 02/03/2012 |
| 201205007 | 861.02-00 | Interest | 02/03/2012 |
| 201205007 | 7701.00-00 | Definitions | 02/03/2012 |
| 201205006 | 1362.04-00 | Inadvertent Terminations | 02/03/2012 |
| 201205006 | 1362.00-00 | Election by Small Business Corporation | 02/03/2012 |
| 201205005 | 167.19-00 | Date Property Placed in Service | 02/03/2012 |
| 201205005 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 02/03/2012 |
| 201205004 | 856.00-00 | Definition of Real Estate Investment Trust | 02/03/2012 |
| 201205004 | 562.00-00 | Dividends Eligible v. Not Eligible for Dividends-Paid Deduction | 02/03/2012 |
| 201205003 | 9100.04-00 | Section 168; MACRS | 02/03/2012 |
| 201205002 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 02/03/2012 |
| 201205002 | 1362.00-00 | Election by Small Business Corporation | 02/03/2012 |
| 201205002 | 1362.01-00 | Eligible v. Ineligible | 02/03/2012 |
| 201205002 | 1362.02-00 | Termination of Election | 02/03/2012 |
| 201205002 | 1362.04-00 | Inadvertent Terminations | 02/03/2012 |
| 201205001 | 2601.03-01 | Irrevocable Trusts | 02/03/2012 |
| 201205001 | 2501.01-00 | Gift v. Not a Gift | 02/03/2012 |
| 201205001 | 2001.00-00 | Imposition and Rate of Tax | 02/03/2012 |
| 201205001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 02/03/2012 |
| 201204027 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/27/2012 |
