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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 30201 - 30225 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201202024 | 6231.07-00 | Tax Matters Partner | 01/13/2012 |
| 201202023 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 01/13/2012 |
| 201202022 | 6103.08-04 | Disclosure in Judicial or Administrative Tax Administration Proceedings | 01/13/2012 |
| 201202021 | 163.10-00 | Limitation on Deduction for Certain Interest Paid By Corporation to Related Person | 01/13/2012 |
| 201202021 | 446.04-00 | Change of Methods (Permissible v. Not Permissible) | 01/13/2012 |
| 201202020 | 302.00-00 | Distributions in Redemption of Stock | 01/13/2012 |
| 201202020 | 302.02-00 | Disproportionate Redemption of stock | 01/13/2012 |
| 201202019 | 642.03-00 | Charitable Deduction | 01/13/2012 |
| 201202019 | 9100.26-00 | Section 642(c); Election for Estate Trust to Deduct Charitable Payments inthe Tax Year Even Though Not Paid Until Subsequent Year | 01/13/2012 |
| 201202018 | 6325.00-00 | Release of Lien or Discharge of Property | 01/13/2012 |
| 201202018 | 7425.04-02 | Consent to Sale | 01/13/2012 |
| 201202017 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/13/2012 |
| 201202017 | 9100.22-00 | Other | 01/13/2012 |
| 201202017 | 168.00-00 | Modified Accelerated Cost Recovery System | 01/13/2012 |
| 201202016 | 1362.01-03 | Late Elections | 01/13/2012 |
| 201202015 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/13/2012 |
| 201202014 | 565.00-00 | Consent Dividends | 01/13/2012 |
| 201202014 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 01/13/2012 |
| 201202013 | 7701.00-00 | Definitions | 01/13/2012 |
| 201202013 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/13/2012 |
| 201202012 | 115.00-00 | Income of States, Municipalities, etc. | 01/13/2012 |
| 201202011 | 7701.00-00 | Definitions | 01/13/2012 |
| 201202010 | 302.00-00 | Distributions in Redemption of Stock | 01/13/2012 |
| 201202010 | 302.02-00 | Disproportionate Redemption of stock | 01/13/2012 |
| 201202009 | 1502.75-00 | Filing Requirements | 01/13/2012 |
