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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 27501 - 27525 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201303001 | 9100.04-00 | Section 168; MACRS | 01/18/2013 |
| 201302047 | 408.03-00 | Rollover Contributions | 01/11/2013 |
| 201302046 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/11/2013 |
| 201302045 | 414.08-00 | Church Plan | 01/11/2013 |
| 201302044 | 4942.03-07 | Set-Asides | 01/11/2013 |
| 201302043 | 501.07-03 | Leases or Sales of Club Property | 01/11/2013 |
| 201302043 | 512.09-03 | Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) | 01/11/2013 |
| 201302042 | 4945.04-04 | Grants to Individuals | 01/11/2013 |
| 201302041 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/11/2013 |
| 201302041 | 501.33-00 | Private v. Public Interest Served | 01/11/2013 |
| 201302041 | 501.36-01 | Section 501(c)(3) Organizations | 01/11/2013 |
| 201302040 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/11/2013 |
| 201302040 | 501.32-01 | Distribution of Assets to Private Individuals | 01/11/2013 |
| 201302040 | 501.33-00 | Private v. Public Interest Served | 01/11/2013 |
| 201302039 | 132.00-00 | Certain Fringe Benefits | 01/11/2013 |
| 201302038 | 6229.00-00 | Period of Limitations for Making Assessments | 01/11/2013 |
| 201302037 | 6166.01-00 | Election - Time and Manner | 01/11/2013 |
| 201302036 | 6664.01-00 | Definition of Underpayment | 01/11/2013 |
| 201302035 | 6061.00-00 | Signing of Returns and Other Documents | 01/11/2013 |
| 201302034 | 6231.07-00 | Tax Matters Partner | 01/11/2013 |
| 201302033 | 6103.05-00 | Disclosure to Persons Having Material Interest | 01/11/2013 |
| 201302032 | 7122.00-00 | Offers in Compromises | 01/11/2013 |
| 201302031 | 3121.00-00 | Definitions | 01/11/2013 |
| 201302030 | 6514.00-00 | Credits or Refunds After Period of Limitation (Erroneous v. Not Erroneous) | 01/11/2013 |
| 201302029 | 6331.00-00 | Levy and Distraint | 01/11/2013 |
