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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 29476 - 29500 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201221006 | 1362.04-00 | Inadvertent Terminations | 05/25/2012 |
| 201221005 | 7701.00-00 | Definitions | 05/25/2012 |
| 201221004 | 61.00-00 | Gross Income v. Not Gross Income | 05/25/2012 |
| 201221004 | 1001.02-00 | Amount Realized | 05/25/2012 |
| 201221004 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 05/25/2012 |
| 201221003 | 9100.22-00 | Other | 05/25/2012 |
| 201221003 | 992.02-00 | Election | 05/25/2012 |
| 201221002 | 30C.00-00 | Qualified Alternative Fuel Vehicle Refueling Property Credit | 05/25/2012 |
| 201221002 | 61.00-00 | Gross Income v. Not Gross Income | 05/25/2012 |
| 201221002 | 118.00-00 | Contributions to the Capital of a Corporation | 05/25/2012 |
| 201221002 | 167.00-00 | Depreciation | 05/25/2012 |
| 201221002 | 6041.00-00 | Information at Source | 05/25/2012 |
| 201221001 | 9100.10-01 | Accounting Methods | 05/25/2012 |
| 201220063 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/18/2012 |
| 201220062 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/18/2012 |
| 201220061 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/18/2012 |
| 201220060 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/18/2012 |
| 201220059 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/18/2012 |
| 201220058 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/18/2012 |
| 201220057 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/18/2012 |
| 201220056 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/18/2012 |
| 201220055 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 05/18/2012 |
| 201220054 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/18/2012 |
| 201220053 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/18/2012 |
| 201220052 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 05/18/2012 |
