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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 30351 - 30375 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201151007 | 2632.01-00 | Time and Manner of Allocation | 12/23/2011 |
| 201151006 | 1362.01-03 | Late Elections | 12/23/2011 |
| 201151005 | 1362.01-03 | Late Elections | 12/23/2011 |
| 201151004 | 1362.04-00 | Inadvertent Terminations | 12/23/2011 |
| 201151004 | 1361.03-02 | Qualified Subchapter S Trusts | 12/23/2011 |
| 201151003 | 2032.00-00 | Alternate Valuation | 12/23/2011 |
| 201151003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/23/2011 |
| 201151002 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 12/23/2011 |
| 201151002 | 457.01-00 | Year of Inclusion in Gross Income | 12/23/2011 |
| 201151002 | 402A.00-00 | Optional Treatment of Elective Deferrals as Roth Contributions | 12/23/2011 |
| 201151001 | 457.01-00 | Year of Inclusion in Gross Income | 12/23/2011 |
| 201151001 | 457.05-00 | Eligible Deferred Compensation Plan Defined | 12/23/2011 |
| 201151001 | 402A.00-00 | Optional Treatment of Elective Deferrals as Roth Contributions | 12/23/2011 |
| 201150039 | 408.03-00 | Rollover Contributions | 12/16/2011 |
| 201150038 | 408.03-00 | Rollover Contributions | 12/16/2011 |
| 201150037 | 408.00-00 | Individual Retirement Accounts | 12/16/2011 |
| 201150037 | 408.06-00 | Distributions | 12/16/2011 |
| 201150037 | 408.07-00 | Prohibited Transactions | 12/16/2011 |
| 201150037 | 408.08-00 | Tax Treatment of Accounts and Annuities | 12/16/2011 |
| 201150037 | 4975.00-00 | Tax on Prohibited Transactions | 12/16/2011 |
| 201150037 | 4975.03-03 | IRA's | 12/16/2011 |
| 201150036 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/16/2011 |
| 201150036 | 501.06-01 | Performance of Particular Services for Members | 12/16/2011 |
| 201150035 | 501.36-01 | Section 501(c)(3) Organizations | 12/16/2011 |
| 201150035 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 12/16/2011 |
