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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 30101 - 30125 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201204011 | 6230.03-00 | Claims Arising Out of Erroneous Computations | 01/27/2012 |
| 201204010 | 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.) | 01/27/2012 |
| 201204010 | 162.34-00 | Stock Reacquisition Expenses | 01/27/2012 |
| 201204009 | 6402.02-00 | Refund Subject to Off-Set | 01/27/2012 |
| 201204008 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 01/27/2012 |
| 201204008 | 6511.03-02 | Carrybacks: Net Operating Loss and Capital Loss | 01/27/2012 |
| 201204008 | 6511.03-03 | Foreign Tax Credit | 01/27/2012 |
| 201204007 | 1362.01-03 | Late Elections | 01/27/2012 |
| 201204006 | 856.00-00 | Definition of Real Estate Investment Trust | 01/27/2012 |
| 201204005 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/27/2012 |
| 201204005 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/27/2012 |
| 201204005 | 1223.00-00 | Holding Period of Capital Assets | 01/27/2012 |
| 201204005 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/27/2012 |
| 201204004 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/27/2012 |
| 201204004 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/27/2012 |
| 201204004 | 1223.00-00 | Holding Period of Capital Assets | 01/27/2012 |
| 201204004 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/27/2012 |
| 201204003 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/27/2012 |
| 201204003 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/27/2012 |
| 201204003 | 1223.00-00 | Holding Period of Capital Assets | 01/27/2012 |
| 201204003 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/27/2012 |
| 201204002 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/27/2012 |
| 201204002 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/27/2012 |
| 201204002 | 1223.00-00 | Holding Period of Capital Assets | 01/27/2012 |
| 201204002 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/27/2012 |
