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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 29751 - 29775 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201216045 | 2055.00-00 | Transfers for Public, Charitable, and Religious Uses(Deductible v. Not Deductible) | 04/20/2012 |
| 201216045 | 642.00-00 | Special Rules for Credits and Deductions | 04/20/2012 |
| 201216045 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/20/2012 |
| 201216045 | 4942.00-00 | Taxes on Failure to Distribute Income | 04/20/2012 |
| 201216045 | 4943.00-00 | Excise Taxes on Excess Business Holdings | 04/20/2012 |
| 201216045 | 4944.00-00 | Excise Tax on "Jeopardizing" Investments | 04/20/2012 |
| 201216045 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/20/2012 |
| 201216044 | 4945.04-04 | Grants to Individuals | 04/20/2012 |
| 201216043 | 4945.04-04 | Grants to Individuals | 04/20/2012 |
| 201216042 | 4945.04-04 | Grants to Individuals | 04/20/2012 |
| 201216041 | 4945.04-04 | Grants to Individuals | 04/20/2012 |
| 201216040 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/20/2012 |
| 201216040 | 501.03-30 | Organizational and Operational Tests | 04/20/2012 |
| 201216040 | 501.32-01 | Distribution of Assets to Private Individuals | 04/20/2012 |
| 201216040 | 501.33-00 | Private v. Public Interest Served | 04/20/2012 |
| 201216039 | 6321.00-00 | Lien for Taxes (Lien Right v. No Lien Right) | 04/20/2012 |
| 201216038 | 3121.01-00 | Wages | 04/20/2012 |
| 201216037 | 2032.00-00 | Alternate Valuation | 04/20/2012 |
| 201216037 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/20/2012 |
| 201216036 | 6103.08-00 | Disclosure to Federal Employees for Tax Administration Purposes | 04/20/2012 |
| 201216035 | 6224.01-05 | Tax Matters Partner May Bind Certain Other Partners | 04/20/2012 |
| 201216034 | 675.04-00 | General Powers of Administration | 04/20/2012 |
| 201216034 | 1361.03-00 | Certain Trusts Permitted as Shareholders | 04/20/2012 |
| 201216034 | 1361.03-01 | Grantor Trusts | 04/20/2012 |
| 201216033 | 6511.05-00 | Amended or Supplemental Claims | 04/20/2012 |
