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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 25851 - 25875 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201334041 | 7703.02-00 | Married Individuals Living Apart | 08/23/2013 |
| 201334040 | 6501.08-08 | Filing of Waiver by Fiduciary | 08/23/2013 |
| 201334040 | 6501.08-21 | Proof and Procedure | 08/23/2013 |
| 201334040 | 6213.02-02 | Decedent and Estate | 08/23/2013 |
| 201334040 | 6213.03-05 | Fiduciaries | 08/23/2013 |
| 201334040 | 6213.08-00 | Waiver of Restrictions | 08/23/2013 |
| 201334039 | 170.14-00 | Qualified Conservation Contribution | 08/23/2013 |
| 201334038 | 103.02-01 | Political Subdivisions | 08/23/2013 |
| 201334037 | 267.02-03 | Payments to Foreign Persons | 08/23/2013 |
| 201334036 | 167.22-01 | Normalization Rules | 08/23/2013 |
| 201334035 | 468A.04-02 | Revised Schedules | 08/23/2013 |
| 201334034 | 1295.02-02 | Retroactive Elections | 08/23/2013 |
| 201334033 | 856.04-00 | Rents From Real Property | 08/23/2013 |
| 201334032 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 08/23/2013 |
| 201334032 | 355.01-00 | Spin-Off | 08/23/2013 |
| 201334031 | 1362.00-00 | Election by Small Business Corporation | 08/23/2013 |
| 201334031 | 1362.04-00 | Inadvertent Terminations | 08/23/2013 |
| 201334030 | 1362.00-00 | Election by Small Business Corporation | 08/23/2013 |
| 201334030 | 1362.04-00 | Inadvertent Terminations | 08/23/2013 |
| 201334029 | 7701.00-00 | Definitions | 08/23/2013 |
| 201334028 | 7701.00-00 | Definitions | 08/23/2013 |
| 201334027 | 7701.00-00 | Definitions | 08/23/2013 |
| 201334026 | 7701.00-00 | Definitions | 08/23/2013 |
| 201334025 | 7701.00-00 | Definitions | 08/23/2013 |
| 201334024 | 7701.00-00 | Definitions | 08/23/2013 |
