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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 45126 - 45150 of 77150
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201129029 | 165.03-00 | Limitations on Losses of Individuals - Transaction Entered Into For Profit | 07/22/2011 |
| 201129030 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/22/2011 |
| 201129030 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 07/22/2011 |
| 201129031 | 856.00-00 | Definition of Real Estate Investment Trust | 07/22/2011 |
| 201129032 | 7701.00-00 | Definitions | 07/22/2011 |
| 201129033 | 2522.02-01 | Transfer of Partial Interests | 07/22/2011 |
| 201129034 | 856.00-00 | Definition of Real Estate Investment Trust | 07/22/2011 |
| 201129034 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/22/2011 |
| 201129035 | 6707A.00-00 | Penalty for Failure to Include Reportable Transaction Information with Return | 07/22/2011 |
| 201129036 | 6224.01-01 | Settlement Agreement | 07/22/2011 |
| 201129037 | 6324.01-00 | Estate Tax Liens | 07/22/2011 |
| 201129038 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 07/22/2011 |
| 201129039 | 6233.00-00 | Extension to Entities Filing Partnership Returns, Etc. | 07/22/2011 |
| 201129040 | 6702.00-00 | Frivolous Income Tax Return | 07/22/2011 |
| 201129041 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/22/2011 |
| 201129042 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 07/22/2011 |
| 201129043 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 07/22/2011 |
| 201129043 | 501.03-08 | Educational Organizations | 07/22/2011 |
| 201129043 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 07/22/2011 |
| 201129043 | 501.33-00 | Private v. Public Interest Served | 07/22/2011 |
| 201129044 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 07/22/2011 |
| 201129045 | 408.03-00 | Rollover Contributions | 07/22/2011 |
| 201129046 | 408.03-00 | Rollover Contributions | 07/22/2011 |
| 201129047 | 408.03-00 | Rollover Contributions | 07/22/2011 |
| 201129048 | 408.03-00 | Rollover Contributions | 07/22/2011 |
