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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 28926 - 28950 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201226029 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 06/29/2012 |
| 201226029 | 501.33-01 | Trustees Serve Private Interest | 06/29/2012 |
| 201226028 | 6665.02-00 | Procedure for Assessing Certain Additions to Tax | 06/29/2012 |
| 201226028 | 6671.00-00 | Rules for Application of Assessable Penalties | 06/29/2012 |
| 201226027 | 6166.00-00 | Extension of Time to Pay Estate Tax | 06/29/2012 |
| 201226026 | 385.03-00 | New Financial Products | 06/29/2012 |
| 201226025 | 199.00-00 | Income Attributable to Domestic Production Activities (Domestic Production Deduction) | 06/29/2012 |
| 201226025 | 199.03-00 | Domestic Production Gross Receipts (DPGR) | 06/29/2012 |
| 201226025 | 199.03-05 | Derived for the Lease, Rental, License, Sale, Exchange, or Other Disposition | 06/29/2012 |
| 201226024 | 4043.00-00 | Fractional Aircraft | 06/29/2012 |
| 201226023 | 6720A.00-00 | Penalty with Respect to Certain Unadulterated Fuels | 06/29/2012 |
| 201226022 | 5000B.00-00 | Indoor Tanning Services Excise Tax | 06/29/2012 |
| 201226021 | 56.00-00 | Adjustments In Computing Alternative Minimum Taxable Income | 06/29/2012 |
| 201226021 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 06/29/2012 |
| 201226021 | 170.08-00 | Percentage Limitations - Corporations | 06/29/2012 |
| 201226021 | 170.10-02 | Corporations | 06/29/2012 |
| 201226020 | 9100.22-00 | Other | 06/29/2012 |
| 201226020 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/29/2012 |
| 201226019 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 06/29/2012 |
| 201226019 | 671.02-00 | Persons Treated as Grantors | 06/29/2012 |
| 201226019 | 7701.03-10 | Investment Trusts | 06/29/2012 |
| 201226018 | 7704.03-00 | Qualifying Income | 06/29/2012 |
| 201226017 | 1362.00-00 | Election by Small Business Corporation | 06/29/2012 |
| 201226017 | 1362.01-00 | Eligible v. Ineligible | 06/29/2012 |
| 201226017 | 1362.01-03 | Late Elections | 06/29/2012 |
