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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 27676 - 27700 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201303006 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2013 |
| 201303006 | 2642.00-00 | Inclusion Ratio | 01/18/2013 |
| 201303005 | 953.06-00 | Election by Foreign Insurance Company to be Treated as Domestic Corporation | 01/18/2013 |
| 201303004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/18/2013 |
| 201303004 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 01/18/2013 |
| 201303003 | 2056.07-00 | Qualified Terminable Interest Property | 01/18/2013 |
| 201303003 | 2207A.00-00 | Right of Recovery in the Case of Certain Marital Deduction Property | 01/18/2013 |
| 201303003 | 2519.00-00 | Disposition of Certain Life Estates | 01/18/2013 |
| 201303003 | 2702.00-00 | Special Valuation Rules for Transfers in Trust | 01/18/2013 |
| 201303003 | 1015.00-00 | Basis of Property Acquired by Gift or Transfer in Trust | 01/18/2013 |
| 201303002 | 9100.10-00 | Section 446 9100.10-01|Accounting Methods | 01/18/2013 |
| 201303001 | 9100.04-00 | Section 168; MACRS | 01/18/2013 |
| 201302047 | 408.03-00 | Rollover Contributions | 01/11/2013 |
| 201302046 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/11/2013 |
| 201302045 | 414.08-00 | Church Plan | 01/11/2013 |
| 201302044 | 4942.03-07 | Set-Asides | 01/11/2013 |
| 201302043 | 501.07-03 | Leases or Sales of Club Property | 01/11/2013 |
| 201302043 | 512.09-03 | Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) | 01/11/2013 |
| 201302042 | 4945.04-04 | Grants to Individuals | 01/11/2013 |
| 201302041 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/11/2013 |
| 201302041 | 501.33-00 | Private v. Public Interest Served | 01/11/2013 |
| 201302041 | 501.36-01 | Section 501(c)(3) Organizations | 01/11/2013 |
| 201302040 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 01/11/2013 |
| 201302040 | 501.32-01 | Distribution of Assets to Private Individuals | 01/11/2013 |
| 201302040 | 501.33-00 | Private v. Public Interest Served | 01/11/2013 |
