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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 28651 - 28675 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201235010 | 57.03-00 | Intangible Drilling Costs | 08/31/2012 |
| 201235009 | 6501.08-07 | Necessity for Signature of Commissioner | 08/31/2012 |
| 201235008 | 1361.03-02 | Qualified Subchapter S Trusts | 08/31/2012 |
| 201235008 | 1362.04-00 | Inadvertent Terminations | 08/31/2012 |
| 201235007 | 9100.22-00 | Other | 08/31/2012 |
| 201235007 | 954.00-00 | Foreign Base Company Income | 08/31/2012 |
| 201235006 | 101.00-00 | Certain Death Benefits (Excluded v. Not Excluded From Gross Income) | 08/31/2012 |
| 201235006 | 675.00-00 | Administrative Powers | 08/31/2012 |
| 201235006 | 2042.00-00 | Proceeds of Life Insurance (Included v. Not Included in Gross Estate) | 08/31/2012 |
| 201235005 | 9100.22-00 | Other | 08/31/2012 |
| 201235005 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 08/31/2012 |
| 201235004 | 1362.01-03 | Late Elections | 08/31/2012 |
| 201235003 | 9100.22-00 | Other | 08/31/2012 |
| 201235003 | 1502.76-01 | Income Allocation | 08/31/2012 |
| 201235002 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 08/31/2012 |
| 201235001 | 61.00-00 | Gross Income v. Not Gross Income | 08/31/2012 |
| 201235001 | 817.00-00 | Treatment of Variable Contracts | 08/31/2012 |
| 201234036 | 401.00-00 | Qualified Pension, Profit-Sharing, and Stock Bonus Plan | 08/24/2012 |
| 201234035 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 08/24/2012 |
| 201234034 | 402.08-00 | Rollover Contributions | 08/24/2012 |
| 201234033 | 408.03-00 | Rollover Contributions | 08/24/2012 |
| 201234032 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/24/2012 |
| 201234031 | 408.03-00 | Rollover Contributions | 08/24/2012 |
| 201234030 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/24/2012 |
| 201234030 | 501.03-30 | Organizational and Operational Tests | 08/24/2012 |
