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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 32776 - 32800 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201112008 | 6041.00-00 | Information at Source | 03/25/2011 |
| 201112008 | 6050P.00-00 | Returns Relating to Cancellation of Indebtedness by Certain Financial Entities | 03/25/2011 |
| 201112007 | 1362.01-03 | Late Elections | 03/25/2011 |
| 201112006 | 1362.01-03 | Late Elections | 03/25/2011 |
| 201112005 | 9100.22-00 | Other | 03/25/2011 |
| 201112005 | 992.02-00 | Election | 03/25/2011 |
| 201112004 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/25/2011 |
| 201112004 | 368.05-00 | Recapitalization (Type "E") | 03/25/2011 |
| 201112003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/25/2011 |
| 201112002 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/25/2011 |
| 201112002 | 468B.06-00 | Other Funds | 03/25/2011 |
| 201112001 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 03/25/2011 |
| 201112001 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 03/25/2011 |
| 201112001 | 2652.01-02 | Special Election for QTIP | 03/25/2011 |
| 201111020 | 4942.03-07 | Set-Asides | 03/18/2011 |
| 201111019 | 430.00-00 | Minimum funding standards for single-employer defined benefit pension plans | 03/18/2011 |
| 201111018 | 412.00-00 | Minimum Funding Standards | 03/18/2011 |
| 201111017 | 404.00-00 | Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) | 03/18/2011 |
| 201111016 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 03/18/2011 |
| 201111015 | 501.07-00 | Social Clubs | 03/18/2011 |
| 201111014 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 03/18/2011 |
| 201111013 | 482.11-07 | Valuation | 03/18/2011 |
| 201111013 | 482.11-10 | Cost Sharing Buy-In Payments | 03/18/2011 |
| 201111012 | 04.01.00-00 | ASSESSMENTS: Abatement | 03/18/2011 |
| 201111011 | 6223.04-00 | Failure to Provide Notice | 03/18/2011 |
