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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 30126 - 30150 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201204001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/27/2012 |
| 201204001 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/27/2012 |
| 201204001 | 1223.00-00 | Holding Period of Capital Assets | 01/27/2012 |
| 201204001 | 2601.00-00 | Tax On Generation Skipping Transfers | 01/27/2012 |
| 201203035 | 412.06-00 | Minimum Funding Waiver | 01/20/2012 |
| 201203034 | 408.03-00 | Rollover Contributions | 01/20/2012 |
| 201203033 | 401.06-01 | In General | 01/20/2012 |
| 201203032 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 01/20/2012 |
| 201203031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/20/2012 |
| 201203030 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/20/2012 |
| 201203029 | 4945.04-04 | Grants to Individuals | 01/20/2012 |
| 201203028 | 4945.04-04 | Grants to Individuals | 01/20/2012 |
| 201203027 | 4945.04-04 | Grants to Individuals | 01/20/2012 |
| 201203026 | 4945.04-04 | Grants to Individuals | 01/20/2012 |
| 201203025 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/20/2012 |
| 201203025 | 501.32-01 | Distribution of Assets to Private Individuals | 01/20/2012 |
| 201203025 | 501.33-00 | Private v. Public Interest Served | 01/20/2012 |
| 201203024 | 501.03-30 | Organizational and Operational Tests | 01/20/2012 |
| 201203024 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/20/2012 |
| 201203024 | 501.33-00 | Private v. Public Interest Served | 01/20/2012 |
| 201203023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/20/2012 |
| 201203022 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/20/2012 |
| 201203021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/20/2012 |
| 201203020 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/20/2012 |
| 201203019 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/20/2012 |
