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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 30076 - 30100 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201208039 | 401.06-00 | Required Distributions | 02/24/2012 |
| 201208039 | 401.06-02 | Employee Dies Before Entire Interest Distributed | 02/24/2012 |
| 201208039 | 408.00-00 | Individual Retirement Accounts | 02/24/2012 |
| 201208038 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 02/24/2012 |
| 201208038 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 02/24/2012 |
| 201208037 | 4945.04-04 | Grants to Individuals | 02/24/2012 |
| 201208036 | 368.14-00 | Transfer by Corporation in Title 11 Case (Type "G") | 02/24/2012 |
| 201208036 | 468B.00-00 | Special Rules For Designated Settlement Funds | 02/24/2012 |
| 201208036 | 468B.07-00 | Clarification Of Taxation of Certain Funds | 02/24/2012 |
| 201208036 | 7701.03-06 | Liquidating Trusts | 02/24/2012 |
| 201208035 | 48.00-00 | Energy Credit; Reforestation Credit | 02/24/2012 |
| 201208034 | 1502.13-00 | Intercompany Transactions | 02/24/2012 |
| 201208034 | 1502.14-00 | R 1995 Stock, Bonds, and Other Obligations of Members | 02/24/2012 |
| 201208034 | 1502.93-00 | Intercompany Transactions | 02/24/2012 |
| 201208034 | 1502.94-00 | Stock Transactions | 02/24/2012 |
| 201208033 | 9100.11-00 | Section 472; LIFO Election | 02/24/2012 |
| 201208033 | 472.01-00 | Election | 02/24/2012 |
| 201208032 | 9100.22-00 | Other | 02/24/2012 |
| 201208032 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 02/24/2012 |
| 201208031 | 2601.03-01 | Irrevocable Trusts | 02/24/2012 |
| 201208031 | 2501.01-00 | Gift v. Not a Gift | 02/24/2012 |
| 201208030 | 61.28-03 | Return of Capital--Basis | 02/24/2012 |
| 201208030 | 61.28-00 | Damages, Court Awards, Settlements | 02/24/2012 |
| 201208029 | 199.00-00 | Income Attributable to Domestic Production Activities (Domestic Production Deduction) | 02/24/2012 |
| 201208029 | 199.03-05 | Derived for the Lease, Rental, License, Sale, Exchange, or Other Disposition | 02/24/2012 |
