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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 28101 - 28125 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201244018 | 6411.05-00 | Time for Filing Application | 11/02/2012 |
| 201244017 | 469.00-00 | Passive Activity Losses and Credits Limited | 11/02/2012 |
| 201244016 | 6321.03-23 | State and Local Taxes and Liens | 11/02/2012 |
| 201244015 | 168.20-00 | Classification of Property | 11/02/2012 |
| 201244014 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 11/02/2012 |
| 201244013 | 9100.22-00 | Other | 11/02/2012 |
| 201244013 | 9114.03-06 | Canada | 11/02/2012 |
| 201244012 | 562.00-00 | Dividends Eligible v. Not Eligible for Dividends-Paid Deduction | 11/02/2012 |
| 201244012 | 856.00-00 | Definition of Real Estate Investment Trust | 11/02/2012 |
| 201244011 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/02/2012 |
| 201244011 | 7701.00-00 | Definitions | 11/02/2012 |
| 201244011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/02/2012 |
| 201244010 | 115.00-00 | Income of States, Municipalities, etc. | 11/02/2012 |
| 201244009 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/02/2012 |
| 201244009 | 858.00-00 | Dividends Paid by Real Estate Investment Trust After Close of Taxable Year | 11/02/2012 |
| 201244008 | 355.01-00 | Spin-Off | 11/02/2012 |
| 201244007 | 468A.04-02 | Revised Schedules | 11/02/2012 |
| 201244006 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 11/02/2012 |
| 201244006 | 355.01-00 | Spin-Off | 11/02/2012 |
| 201244006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 11/02/2012 |
| 201244005 | 528.04-00 | Revocation of Election | 11/02/2012 |
| 201244004 | 7701.03-06 | Liquidating Trusts | 11/02/2012 |
| 201244004 | 708.01-00 | Termination | 11/02/2012 |
| 201244004 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 11/02/2012 |
| 201244003 | 9100.22-00 | Other | 11/02/2012 |
