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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 29776 - 29800 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201211010 | 4611.00-00 | Imposition and Rate of Tax on Petroleum | 03/16/2012 |
| 201211009 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 03/16/2012 |
| 201211009 | 338.00-00 | Certain Stock Purchases Treated as Asset Acquisitions | 03/16/2012 |
| 201211009 | 338.02-00 | Qualified Stock Purchase | 03/16/2012 |
| 201211009 | 1361.05-00 | Qualified Subchapter S Subsidiary | 03/16/2012 |
| 201211008 | 355.01-00 | Spin-Off | 03/16/2012 |
| 201211007 | 1362.00-00 | Election by Small Business Corporation | 03/16/2012 |
| 201211007 | 1362.04-00 | Inadvertent Terminations | 03/16/2012 |
| 201211006 | 1362.00-00 | Election by Small Business Corporation | 03/16/2012 |
| 201211006 | 1362.04-00 | Inadvertent Terminations | 03/16/2012 |
| 201211005 | 1362.00-00 | Election by Small Business Corporation | 03/16/2012 |
| 201211005 | 1362.04-00 | Inadvertent Terminations | 03/16/2012 |
| 201211004 | 1362.00-00 | Election by Small Business Corporation | 03/16/2012 |
| 201211004 | 1362.04-00 | Inadvertent Terminations | 03/16/2012 |
| 201211003 | 104.02-00 | Workmen's Compensation | 03/16/2012 |
| 201211002 | 1362.00-00 | Election by Small Business Corporation | 03/16/2012 |
| 201211002 | 1362.04-00 | Inadvertent Terminations | 03/16/2012 |
| 201211001 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 03/16/2012 |
| 201211001 | 457.01-00 | Year of Inclusion in Gross Income | 03/16/2012 |
| 201210049 | 412.06-00 | Minimum Funding Waiver | 03/09/2012 |
| 201210048 | 412.06-00 | Minimum Funding Waiver | 03/09/2012 |
| 201210047 | 401.06-01 | In General | 03/09/2012 |
| 201210046 | 408.03-00 | Rollover Contributions | 03/09/2012 |
| 201210045 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 03/09/2012 |
| 201210044 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 03/09/2012 |
