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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 28076 - 28100 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201245007 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 11/09/2012 |
| 201245007 | 2601.00-00 | Tax On Generation Skipping Transfers | 11/09/2012 |
| 201245006 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 11/09/2012 |
| 201245006 | 1014.00-00 | Basis of Property Acquired From a Decedent | 11/09/2012 |
| 201245005 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 11/09/2012 |
| 201245005 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/09/2012 |
| 201245004 | 2518.00-00 | Disclaimers | 11/09/2012 |
| 201245003 | 7701.00-00 | Definitions | 11/09/2012 |
| 201245003 | 7701.03-08 | Ordinary Trusts | 11/09/2012 |
| 201245003 | 7701.31-00 | Foreign Estate or Trust | 11/09/2012 |
| 201245002 | 1362.04-00 | Inadvertent Terminations | 11/09/2012 |
| 201245001 | 1362.04-00 | Inadvertent Terminations | 11/09/2012 |
| 201244024 | 408.03-00 | Rollover Contributions | 11/02/2012 |
| 201244023 | 408.03-00 | Rollover Contributions | 11/02/2012 |
| 201244022 | 408.03-00 | Rollover Contributions | 11/02/2012 |
| 201244021 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 11/02/2012 |
| 201244021 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/02/2012 |
| 201244021 | 501.03-05 | Corporations | 11/02/2012 |
| 201244021 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 11/02/2012 |
| 201244021 | 501.33-00 | Private v. Public Interest Served | 11/02/2012 |
| 201244020 | 507.05-00 | Liability of Transferee Organizations | 11/02/2012 |
| 201244020 | 507.06-00 | Imposition of Tax | 11/02/2012 |
| 201244020 | 507.07-00 | Aggregate Tax Benefit | 11/02/2012 |
| 201244019 | 6231.14-00 | Regulations with Respect to Certain Special Enforcement Areas | 11/02/2012 |
| 201244018 | 6411.04-00 | Contents of Applications | 11/02/2012 |
