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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 30226 - 30250 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201202008 | 1502.75-00 | Filing Requirements | 01/13/2012 |
| 201202007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 01/13/2012 |
| 201202007 | 355.01-00 | Spin-Off | 01/13/2012 |
| 201202006 | 4982.06-00 | Election to Use Taxable Year | 01/13/2012 |
| 201202005 | 6081.00-00 | Extension of Time for Filing Returns | 01/13/2012 |
| 201202005 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/13/2012 |
| 201202004 | 164.00-00 | Taxes | 01/13/2012 |
| 201202003 | 1362.04-00 | Inadvertent Terminations | 01/13/2012 |
| 201201019 | 408.03-00 | Rollover Contributions | 01/06/2012 |
| 201201018 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/06/2012 |
| 201201017 | 163.06-00 | Qualified Residence Interest | 01/06/2012 |
| 201201017 | 163.06-01 | Acquisition Indebtedness | 01/06/2012 |
| 201201017 | 163.06-02 | Home Equity Indebtedness | 01/06/2012 |
| 201201016 | 954.02-00 | Foreign Personal Holding Company Income | 01/06/2012 |
| 201201016 | 954.02-05 | Sale or Exchange of Property | 01/06/2012 |
| 201201015 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/06/2012 |
| 201201014 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/06/2012 |
| 201201014 | 754.02-00 | Timeliness of Election | 01/06/2012 |
| 201201014 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 01/06/2012 |
| 201201013 | 1295.02-02 | Retroactive Elections | 01/06/2012 |
| 201201012 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 01/06/2012 |
| 201201012 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 01/06/2012 |
| 201201012 | 368.06-00 | Change in Identity, etc. (Type "F") | 01/06/2012 |
| 201201011 | 565.01-02 | Making and Filing Consents | 01/06/2012 |
| 201201011 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/06/2012 |
