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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 26801 - 26825 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201317003 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 04/26/2013 |
| 201317002 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/26/2013 |
| 201317002 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 04/26/2013 |
| 201317001 | 856.00-00 | Definition of Real Estate Investment Trust | 04/26/2013 |
| 201316028 | 408.03-00 | Rollover Contributions | 04/19/2013 |
| 201316027 | 408.03-00 | Rollover Contributions | 04/19/2013 |
| 201316026 | 408.03-00 | Rollover Contributions | 04/19/2013 |
| 201316025 | 412.06-00 | Minimum Funding Waiver | 04/19/2013 |
| 201316024 | 408.03-00 | Rollover Contributions | 04/19/2013 |
| 201316023 | 4945.04-04 | Grants to Individuals | 04/19/2013 |
| 201316022 | 4945.04-04 | Grants to Individuals | 04/19/2013 |
| 201316021 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/19/2013 |
| 201316020 | 6402.00-00 | Authority to Make Credits or Refunds | 04/19/2013 |
| 201316019 | 6331.00-00 | Levy and Distraint | 04/19/2013 |
| 201316019 | 6334.00-00 | Property Exempt From Levy | 04/19/2013 |
| 201316018 | 6061.00-00 | Signing of Returns and Other Documents | 04/19/2013 |
| 201316017 | 7121.00-00 | Closing Agreements | 04/19/2013 |
| 201316017 | 368.06-00 | Change in Identity, etc. (Type "F") | 04/19/2013 |
| 201316016 | 6511.03-02 | Carrybacks: Net Operating Loss and Capital Loss | 04/19/2013 |
| 201316015 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 04/19/2013 |
| 201316015 | 6603.00-00 | Deposits | 04/19/2013 |
| 201316014 | 565.01-00 | General Rule | 04/19/2013 |
| 201316014 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/19/2013 |
| 201316013 | 856.00-00 | Definition of Real Estate Investment Trust | 04/19/2013 |
| 201316013 | 562.03-00 | Preferential Dividends | 04/19/2013 |
