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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 31401 - 31425 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201132029 | 415.12-00 | Qualified Governmental Excess Benefit Plans | 08/12/2011 |
| 201132028 | 415.12-00 | Qualified Governmental Excess Benefit Plans | 08/12/2011 |
| 201132027 | 507.00-00 | Termination of Private Foundation Status | 08/12/2011 |
| 201132026 | 4945.04-04 | Grants to Individuals | 08/12/2011 |
| 201132025 | 4945.04-04 | Grants to Individuals | 08/12/2011 |
| 201132024 | 4945.04-04 | Grants to Individuals | 08/12/2011 |
| 201132023 | 6715.00-00 | Dyed Fuel Sold for Use or Used in a Taxable Use | 08/12/2011 |
| 201132022 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 08/12/2011 |
| 201132021 | 475.06-00 | Commodities Dealers | 08/12/2011 |
| 201132020 | 7704.03-00 | Qualifying Income | 08/12/2011 |
| 201132019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 08/12/2011 |
| 201132018 | 3121.01-06 | Payment for Expenses | 08/12/2011 |
| 201132018 | 3101.00-00 | Rate and Measure of Employee Tax | 08/12/2011 |
| 201132018 | 3111.00-00 | Liability and Payment of Employer Tax | 08/12/2011 |
| 201132018 | 3401.00-00 | Definitions | 08/12/2011 |
| 201132018 | 3401.00-00 | Definitions | 08/12/2011 |
| 201132018 | 6041.00-00 | Information at Source | 08/12/2011 |
| 201132018 | 61.09-30 | Payment of Personal Expenses | 08/12/2011 |
| 201132017 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 08/12/2011 |
| 201132017 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 08/12/2011 |
| 201132017 | 2514.00-00 | Powers of Appointment (Transfer v. Not a Transfer) | 08/12/2011 |
| 201132016 | 1397C.00-00 | Qualified Zone Property Defined | 08/12/2011 |
| 201132015 | 9100.04-00 | Section 168; MACRS | 08/12/2011 |
| 201132014 | 9100.22-00 | Other | 08/12/2011 |
| 201132014 | 992.02-00 | Election | 08/12/2011 |
