)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 31451 - 31475 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201136007 | 115.00-00 | Income of States, Municipalities, etc. | 09/09/2011 |
| 201136006 | 9100.11-00 | Section 472; LIFO Election | 09/09/2011 |
| 201136006 | 472.01-00 | Election | 09/09/2011 |
| 201136005 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/09/2011 |
| 201136004 | 1362.04-00 | Inadvertent Terminations | 09/09/2011 |
| 201136003 | 468A.01-00 | In General | 09/09/2011 |
| 201136002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2011 |
| 201136001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/09/2011 |
| 201135036 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/02/2011 |
| 201135035 | 408.03-00 | Rollover Contributions | 09/02/2011 |
| 201135034 | 408.03-00 | Rollover Contributions | 09/02/2011 |
| 201135033 | 4945.04-04 | Grants to Individuals | 09/02/2011 |
| 201135032 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 09/02/2011 |
| 201135032 | 501.03-30 | Organizational and Operational Tests | 09/02/2011 |
| 201135032 | 501.33-00 | Private v. Public Interest Served | 09/02/2011 |
| 201135031 | 1362.01-03 | Late Elections | 09/02/2011 |
| 201135031 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/02/2011 |
| 201135030 | 446.33-00 | Hedging transactions | 09/02/2011 |
| 201135029 | 460.05-00 | Definition of Long-Term Contract (See Also 451) | 09/02/2011 |
| 201135029 | 446.03-01 | Cash | 09/02/2011 |
| 201135028 | 7701.00-00 | Definitions | 09/02/2011 |
| 201135028 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/02/2011 |
| 201135027 | 7701.00-00 | Definitions | 09/02/2011 |
| 201135027 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/02/2011 |
| 201135026 | 7701.00-00 | Definitions | 09/02/2011 |
