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 31551 - 31575 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201134003 | 263.02-01 | Oil and Gas Wells (See Also 291.02-01|et seq.) | 08/26/2011 |
| 201134003 | 9100.02-00 | Section 59(e) | 08/26/2011 |
| 201134002 | 1362.04-00 | Inadvertent Terminations | 08/26/2011 |
| 201134001 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 08/26/2011 |
| 201134001 | 9100.22-00 | Other | 08/26/2011 |
| 201133016 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 08/19/2011 |
| 201133015 | 408.03-00 | Rollover Contributions | 08/19/2011 |
| 201133014 | 408.03-00 | Rollover Contributions | 08/19/2011 |
| 201133013 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/19/2011 |
| 201133013 | 507.01-00 | Termination Under Section 507(a)(1) | 08/19/2011 |
| 201133013 | 4940.02-00 | Computation of Net Investment Income | 08/19/2011 |
| 201133013 | 4941.04-00 | Definition of Self-Dealing | 08/19/2011 |
| 201133013 | 4942.03-05 | Qualifying Distribution | 08/19/2011 |
| 201133013 | 4945.04-05 | Grants to Organizations | 08/19/2011 |
| 201133013 | 4958.00-00 | Excess Benefit Transaction | 08/19/2011 |
| 201133012 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 08/19/2011 |
| 201133012 | 4958.00-00 | Excess Benefit Transaction | 08/19/2011 |
| 201133011 | 501.25-00 | Section 501(c)(25) Organizations | 08/19/2011 |
| 201133010 | 6426.00-00 | Credit for Alcohol Fuel, Biodiesel and Alternative Fuel Mixtures | 08/19/2011 |
| 201133009 | 263.02-01 | Oil and Gas Wells (See Also 291.02-01|et seq.) | 08/19/2011 |
| 201133009 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/19/2011 |
| 201133008 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 08/19/2011 |
| 201133008 | 1502.75-00 | Filing Requirements | 08/19/2011 |
| 201133007 | 61.00-00 | Gross Income v. Not Gross Income | 08/19/2011 |
| 201133006 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 08/19/2011 |
