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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 30026 - 30050 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201212004 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/23/2012 |
| 201212003 | 108.01-00 | Exclusion From Gross Income | 03/23/2012 |
| 201212003 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 03/23/2012 |
| 201212003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/23/2012 |
| 201212002 | 108.01-00 | Exclusion From Gross Income | 03/23/2012 |
| 201212002 | 108.02-01 | Election to Reduce Basis of Depreciable Property First | 03/23/2012 |
| 201212002 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/23/2012 |
| 201212001 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 03/23/2012 |
| 201212001 | 351.02-00 | Series of Transactions | 03/23/2012 |
| 201212001 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 03/23/2012 |
| 201212001 | 368.04-00 | Assets for Control of Transferee (Type "D") | 03/23/2012 |
| 201211034 | 408.03-00 | Rollover Contributions | 03/16/2011 |
| 201211033 | 408.03-00 | Rollover Contributions | 03/16/2011 |
| 201211032 | 408.03-00 | Rollover Contributions | 03/16/2011 |
| 201211031 | 402.08-00 | Rollover Contributions | 03/16/2011 |
| 201211030 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 03/16/2011 |
| 201211029 | 4945.04-04 | Grants to Individuals | 03/16/2011 |
| 201211028 | 4945.04-04 | Grants to Individuals | 03/16/2011 |
| 201211027 | 4945.04-04 | Grants to Individuals | 03/16/2011 |
| 201211026 | 501.03-05 | Corporations | 03/16/2011 |
| 201211026 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 03/16/2011 |
| 201211026 | 501.33-00 | Private v. Public Interest Served | 03/16/2011 |
| 201211025 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 03/16/2011 |
| 201211025 | 501.33-00 | Private v. Public Interest Served | 03/16/2011 |
| 201211024 | 6402.03-01 | Assignment of Refund Check | 03/16/2012 |
