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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 28976 - 29000 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201229006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/20/2012 |
| 201229005 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 07/20/2012 |
| 201229004 | 382.00-00 | Limitation on Net Operating Loss Carry-forwards and Built-in Losses Following Ownership Changes | 07/20/2012 |
| 201229003 | 1286.00-00 | Tax Treatment of Stripped Bonds | 07/20/2012 |
| 201229003 | 7701.03-11 | Fixed Investment Trusts | 07/20/2012 |
| 201229002 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 07/20/2012 |
| 201229002 | 355.01-00 | Spin-Off | 07/20/2012 |
| 201229001 | 9100.22-00 | Other | 07/20/2012 |
| 201229001 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 07/20/2012 |
| 201228056 | 9999.98-00 | Not Able to Identify Under Present List | 07/13/2012 |
| 201228055 | 401.03-00 | Impossibility of Diversion | 07/13/2012 |
| 201228054 | 9999.98-00 | Not Able to Identify Under Present List | 07/13/2012 |
| 201228053 | 9999.98-00 | Not Able to Identify Under Present List | 07/13/2012 |
| 201228052 | 9999.98-00 | Not Able to Identify Under Present List | 07/13/2012 |
| 201228051 | 401.06-01 | In General | 07/13/2012 |
| 201228051 | 9999.98-00 | Not Able to Identify Under Present List | 07/13/2012 |
| 201228050 | 9999.98-00 | Not Able to Identify Under Present List | 07/13/2012 |
| 201228049 | 9999.98-00 | Not Able to Identify Under Present List | 07/13/2012 |
| 201228048 | 4971.02-00 | Additional Tax | 07/13/2012 |
| 201228047 | 408.03-00 | Rollover Contributions | 07/13/2012 |
| 201228046 | 408.03-00 | Rollover Contributions | 07/13/2012 |
| 201228045 | 401.06-01 | In General | 07/13/2012 |
| 201228044 | 408.03-00 | Rollover Contributions | 07/13/2012 |
| 201228043 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 07/13/2012 |
| 201228043 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 07/13/2012 |
