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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 45026 - 45050 of 77150
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201128018 | 1223.00-00 | Holding Period of Capital Assets | 07/15/2011 |
| 201128019 | 1361.01-02 | Shareholder Not an Individual or Permitted Trust or Estate | 07/15/2011 |
| 201128019 | 1362.01-00 | Eligible v. Ineligible | 07/15/2011 |
| 201128020 | 35.00-00 | Overpayments of Tax | 07/15/2011 |
| 201128021 | 1362.04-00 | Inadvertent Terminations | 07/15/2011 |
| 201128021 | 1362.01-00 | Eligible v. Ineligible | 07/15/2011 |
| 201128022 | 851.02-00 | Gross Income Requirement | 07/15/2011 |
| 201128023 | 1362.04-00 | Inadvertent Terminations | 07/15/2011 |
| 201128023 | 1362.00-00 | Election by Small Business Corporation | 07/15/2011 |
| 201128024 | 5000B.00-00 | Indoor Tanning Services Excise Tax | 07/15/2011 |
| 201128025 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/15/2011 |
| 201128025 | 355.01-01 | Split-Off | 07/15/2011 |
| 201128025 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 07/15/2011 |
| 201128025 | 368.04-00 | Assets for Control of Transferee (Type "D") | 07/15/2011 |
| 201128025 | 1361.00-00 | Definitions | 07/15/2011 |
| 201128026 | 4945.04-04 | Grants to Individuals | 07/15/2011 |
| 201128028 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/15/2011 |
| 201128028 | 501.03-08 | Educational Organizations | 07/15/2011 |
| 201128028 | 501.03-15 | Organizations With Charitable Activities Outside U.S. (See Also 0501.28-00) | 07/15/2011 |
| 201128029 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/15/2011 |
| 201128030 | 501.03-24 | Scientific Organizations | 07/15/2011 |
| 201128030 | 501.33-00 | Private v. Public Interest Served | 07/15/2011 |
| 201128031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/15/2011 |
| 201128032 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 07/15/2011 |
| 201128033 | 4942.03-07 | Set-Asides | 07/15/2011 |
