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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 28301 - 28325 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201242013 | 4945.04-04 | Grants to Individuals | 10/19/2012 |
| 201242012 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 10/19/2012 |
| 201242011 | 4401.00-00 | Wagering Tax (Taxable v. Not Taxable) | 10/19/2012 |
| 201242011 | 4411.00-00 | Occupational Tax (Taxable v. Not Taxable) | 10/19/2012 |
| 201242010 | 9100.22-00 | Other | 10/19/2012 |
| 201242010 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 10/19/2012 |
| 201242009 | 1362.00-00 | Election by Small Business Corporation | 10/19/2012 |
| 201242009 | 1362.04-00 | Inadvertent Terminations | 10/19/2012 |
| 201242008 | 9100.22-00 | Other | 10/19/2012 |
| 201242008 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 10/19/2012 |
| 201242007 | 351.01-00 | Control v. No Control by Transferor | 10/19/2012 |
| 201242006 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/19/2012 |
| 201242006 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/19/2012 |
| 201242005 | 2632.02-00 | Deemed Allocation to Certain Lifetime Direct Skips | 10/19/2012 |
| 201242005 | 2642.00-00 | Inclusion Ratio | 10/19/2012 |
| 201242005 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/19/2012 |
| 201242004 | 9100.22-00 | Other | 10/19/2012 |
| 201242003 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 10/19/2012 |
| 201242003 | 1031.05-00 | Deferred Exchanges | 10/19/2012 |
| 201242002 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 10/19/2012 |
| 201242002 | 2652.01-02 | Special Election for QTIP | 10/19/2012 |
| 201242002 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/19/2012 |
| 201242001 | 9100.22-00 | Other | 10/19/2012 |
| 201242001 | 992.02-00 | Election | 10/19/2012 |
| 201241020 | 412.06-00 | Minimum Funding Waiver | 10/12/2012 |
