)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 32676 - 32700 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201114010 | 150.00-00 | Definitions and Special Rules | 04/08/2011 |
| 201114010 | 150.01-00 | General Rules | 04/08/2011 |
| 201114009 | 1362.04-00 | Inadvertent Terminations | 04/08/2011 |
| 201114008 | 9100.01-00 | Section 42; Low-Income Housing Credit | 04/08/2011 |
| 201114008 | 42.07-00 | Qualified Low-Income Housing Project | 04/08/2011 |
| 201114008 | 142.04-00 | Qualified Residential Rental Project | 04/08/2011 |
| 201114007 | 9100.10-01 | Accounting Methods | 04/08/2011 |
| 201114007 | 446.14-00 | Method of Accounting; Change of Method; Accrual to Cash (Overall) | 04/08/2011 |
| 201114007 | 471.02-02 | Inventory Writedowns | 04/08/2011 |
| 201114006 | 61.00-00 | Gross Income v. Not Gross Income | 04/08/2011 |
| 201114006 | 61.05-04 | Dividend | 04/08/2011 |
| 201114005 | 165.00-00 | Deductions For Losses | 04/08/2011 |
| 201114004 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 04/08/2011 |
| 201114003 | 141.01-01 | Business Use Test | 04/08/2011 |
| 201114003 | 141.01-04 | Output Facilities | 04/08/2011 |
| 201114002 | 1361.03-03 | Electing Small Business Trusts | 04/08/2011 |
| 201114002 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/08/2011 |
| 201114002 | 9100.22-00 | Other | 04/08/2011 |
| 201114001 | 7704.03-00 | Qualifying Income | 04/08/2011 |
| 201113049 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/01/2011 |
| 201113048 | 408.03-00 | Rollover Contributions | 04/01/2011 |
| 201113047 | 408.00-00 | Individual Retirement Accounts | 04/01/2011 |
| 201113046 | 412.00-00 | Minimum Funding Standards | 04/01/2011 |
| 201113045 | 412.00-00 | Minimum Funding Standards | 04/01/2011 |
| 201113044 | 412.00-00 | Minimum Funding Standards | 04/01/2011 |
