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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 32701 - 32725 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201115007 | 9100.22-00 | Other | 04/15/2011 |
| 201115007 | 992.02-00 | Election | 04/15/2011 |
| 201115006 | 355.01-01 | Split-Off | 04/15/2011 |
| 201115005 | 2632.01-00 | Time and Manner of Allocation | 04/15/2011 |
| 201115004 | 663.04-00 | 65-Day Rule | 04/15/2011 |
| 201115003 | 2055.12-10 | Reformations of Nonqualifying Interests | 04/15/2011 |
| 201115002 | 754.02-00 | Timeliness of Election | 04/15/2011 |
| 201115002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/15/2011 |
| 201115001 | 165.00-00 | Deductions For Losses | 04/15/2011 |
| 201115001 | 165.06-00 | Worthless Securities | 04/15/2011 |
| 201115001 | 165.06-02 | Securities In Affiliated Corporations | 04/15/2011 |
| 201115001 | 1502.13-00 | Intercompany Transactions | 04/15/2011 |
| 201114047 | 408.03-00 | Rollover Contributions | 04/08/2011 |
| 201114046 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/08/2011 |
| 201114045 | 408.03-00 | Rollover Contributions | 04/08/2011 |
| 201114044 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 04/08/2011 |
| 201114043 | 412.00-00 | Minimum Funding Standards | 04/08/2011 |
| 201114042 | 412.00-00 | Minimum Funding Standards | 04/08/2011 |
| 201114041 | 412.00-00 | Minimum Funding Standards | 04/08/2011 |
| 201114040 | 412.00-00 | Minimum Funding Standards | 04/08/2011 |
| 201114039 | 408.03-00 | Rollover Contributions | 04/08/2011 |
| 201114038 | 412.00-00 | Minimum Funding Standards | 04/08/2011 |
| 201114037 | 408.03-00 | Rollover Contributions | 04/08/2011 |
| 201114036 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/08/2011 |
| 201114035 | 501.03-24 | Scientific Organizations | 04/08/2011 |
