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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 31276 - 31300 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201140001 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/07/2011 |
| 201139013 | 501.03-08 | Educational Organizations | 09/30/2011 |
| 201139012 | 408.03-00 | Rollover Contributions | 09/30/2011 |
| 201139011 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 09/30/2011 |
| 201139010 | 4945.04-04 | Grants to Individuals | 09/30/2011 |
| 201139009 | 6231.03-00 | Partnership Item | 09/30/2011 |
| 201139008 | 6230.03-01 | Time for Filing Claim | 09/30/2011 |
| 201139007 | 6103.08-01 | Disclosure within the Department of Treasury | 09/30/2011 |
| 201139006 | 199.01-00 | Taxable Income and Adjusted Gross Income | 09/30/2011 |
| 201139006 | 172.01-00 | Carryback and Carryover | 09/30/2011 |
| 201139005 | 856.01-00 | Income Requirements | 09/30/2011 |
| 201139004 | 368.06-00 | Change in Identity, etc. (Type "F") | 09/30/2011 |
| 201139003 | 61.00-00 | Gross Income v. Not Gross Income | 09/30/2011 |
| 201139003 | 163.00-00 | Interest | 09/30/2011 |
| 201139003 | 1001.22-00 | Modifications of debt instruments | 09/30/2011 |
| 201139003 | 6041.00-00 | Information at Source | 09/30/2011 |
| 201139003 | 6050H.00-00 | Returns Relating to Mortgage Interest Received in Trade or Business from Individuals | 09/30/2011 |
| 201139002 | 468A.01-00 | In General | 09/30/2011 |
| 201139001 | 1362.04-00 | Inadvertent Terminations | 09/30/2011 |
| 201138054 | 501.07-05 | Business with Nonmembers | 09/23/2011 |
| 201138053 | 412.06-00 | Minimum Funding Waiver | 09/23/2011 |
| 201138052 | 408.03-00 | Rollover Contributions | 09/23/2011 |
| 201138051 | 408.03-00 | Rollover Contributions | 09/23/2011 |
| 201138050 | 501.33-00 | Private v. Public Interest Served | 09/23/2011 |
| 201138050 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 09/23/2011 |
