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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 31026 - 31050 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201144037 | 408.03-00 | Rollover Contributions | 11/04/2011 |
| 201144036 | 4945.04-04 | Grants to Individuals | 11/04/2011 |
| 201144035 | 4945.04-04 | Grants to Individuals | 11/04/2011 |
| 201144034 | 4945.04-04 | Grants to Individuals | 11/04/2011 |
| 201144033 | 4945.04-04 | Grants to Individuals | 11/04/2011 |
| 201144032 | 501.03-30 | Organizational and Operational Tests | 11/04/2011 |
| 201144031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 11/04/2011 |
| 201144030 | 501.03-05 | Corporations | 11/04/2011 |
| 201144030 | 501.03-22 | Scholarships, Endowment Funds and Trusts, Student Loans | 11/04/2011 |
| 201144029 | 6501.03-02 | Computation | 11/04/2011 |
| 201144029 | 7508A.00-00 | Authority to Postpone Certain Tax-Related Deadlines by Reason of Presidentially Declared Disasters | 11/04/2011 |
| 201144028 | 6411.00-00 | Tentative Carryback and Refund Adjustments | 11/04/2011 |
| 201144028 | 172.00-00 | Net Operating Loss Deductions (Deductible v. Not Deductible) | 11/04/2011 |
| 201144027 | 6166.00-00 | Extension of Time to Pay Estate Tax | 11/04/2011 |
| 201144026 | 2642.00-00 | Inclusion Ratio | 11/04/2011 |
| 201144026 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/04/2011 |
| 201144025 | 4052.00-00 | Definition and Special Rules | 11/04/2011 |
| 201144025 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 11/04/2011 |
| 201144024 | 40A.00-00 | Biodiesel and Renewable Diesel Used as a Fuel | 11/04/2011 |
| 201144024 | 4081.01-00 | Tax on Removal, Entry, or Sale | 11/04/2011 |
| 201144024 | 4101.00-00 | Registration and Bond for Petroleum Products | 11/04/2011 |
| 201144024 | 6426.00-00 | Credit for Alcohol Fuel, Biodiesel and Alternative Fuel Mixtures | 11/04/2011 |
| 201144024 | 6427.00-00 | Fuels Not Used for Taxable Purposes | 11/04/2011 |
| 201144023 | 1221.00-00 | Capital Asset v. Not a Capital Asset | 11/04/2011 |
| 201144022 | 856.00-00 | Definition of Real Estate Investment Trust | 11/04/2011 |
