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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 31001 - 31025 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201142003 | 361.02-02 | Certain Transfers to Creditors | 10/21/2011 |
| 201142003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/21/2011 |
| 201142002 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 10/21/2011 |
| 201142001 | 6321.03-00 | Lien Priority v. No Lien Priority | 10/21/2011 |
| 201142001 | 6321.03-20 | Mortgages (See 6323.02-00) | 10/21/2011 |
| 201141023 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 10/14/2011 |
| 201141022 | 408.03-00 | Rollover Contributions | 10/14/2011 |
| 201141021 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 10/14/2011 |
| 201141021 | 501.03-30 | Organizational and Operational Tests | 10/14/2011 |
| 201141020 | 6707A.00-00 | Penalty for Failure to Include Reportable Transaction Information with Return | 10/14/2011 |
| 201141019 | 6222.03-00 | Effect of Failure to Notify | 10/14/2011 |
| 201141018 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 10/14/2011 |
| 201141017 | 7602.03-00 | Defense to Compliance - Other | 10/14/2011 |
| 201141016 | 1296.00-00 | Passive Foreign Investment Company | 10/14/2011 |
| 201141015 | 1296.00-00 | Passive Foreign Investment Company | 10/14/2011 |
| 201141014 | 1296.00-00 | Passive Foreign Investment Company | 10/14/2011 |
| 201141013 | 7704.03-00 | Qualifying Income | 10/14/2011 |
| 201141012 | 367.00-00 | Foreign Corporations | 10/14/2011 |
| 201141012 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 10/14/2011 |
| 201141011 | 367.00-00 | Foreign Corporations | 10/14/2011 |
| 201141011 | 367.03-00 | Treatment of Transfers of Stock or Securities to Foreign Corporations | 10/14/2011 |
| 201141010 | 1502.75-00 | Filing Requirements | 10/14/2011 |
| 201141010 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 10/14/2011 |
| 201141009 | 1502.32-00 | Investment Adjustment | 10/14/2011 |
| 201141009 | 9100.22-00 | Other | 10/14/2011 |
