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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 29851 - 29875 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201210008 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 03/09/2012 |
| 201210008 | 2652.01-00 | Transferor Defined | 03/09/2012 |
| 201210008 | 2642.01-00 | Inclusion Ratio Defined | 03/09/2012 |
| 201210008 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 03/09/2012 |
| 201210007 | 528.00-00 | Certain Homeowners Associations | 03/09/2012 |
| 201210007 | 9100.34-00 | Section 528 Election to be Treated as Homeowner Association | 03/09/2012 |
| 201210006 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/09/2012 |
| 201210005 | 168.36-00 | Additional First Year Depreciation | 03/09/2012 |
| 201210004 | 168.36-00 | Additional First Year Depreciation | 03/09/2012 |
| 201210003 | 613A.03-01 | General Rule | 03/09/2012 |
| 201210003 | 613A.04-02 | Retailers Excluded | 03/09/2012 |
| 201210002 | 2601.03-01 | Irrevocable Trusts | 03/09/2012 |
| 201210002 | 2501.01-00 | Gift v. Not a Gift | 03/09/2012 |
| 201210001 | 2601.03-01 | Irrevocable Trusts | 03/09/2012 |
| 201210001 | 2501.01-00 | Gift v. Not a Gift | 03/09/2012 |
| 201208044 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 02/24/2012 |
| 201208043 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 02/24/2012 |
| 201208042 | 412.00-00 | Minimum Funding Standards | 02/24/2012 |
| 201208041 | 408.03-00 | Rollover Contributions | 02/24/2012 |
| 201208040 | 408.03-00 | Rollover Contributions | 02/24/2012 |
| 201208039 | 401.06-00 | Required Distributions | 02/24/2012 |
| 201208039 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 02/24/2012 |
| 201208039 | 408.00-00 | Individual Retirement Accounts | 02/24/2012 |
| 201208038 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/24/2012 |
| 201208038 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 02/24/2012 |
