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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 33101 - 33125 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201107001 | 1362.00-00 | Election by Small Business Corporation | 02/18/2011 |
| 201107001 | 1362.01-03 | Late Elections | 02/18/2011 |
| 201106026 | 408.03-00 | Rollover Contributions | 02/11/2011 |
| 201106025 | 408.03-00 | Rollover Contributions | 02/11/2011 |
| 201106024 | 408.03-00 | Rollover Contributions | 02/11/2011 |
| 201106023 | 408.03-00 | Rollover Contributions | 02/11/2011 |
| 201106022 | 412.00-00 | Minimum Funding Standards | 02/11/2011 |
| 201106021 | 412.00-00 | Minimum Funding Standards | 02/11/2011 |
| 201106020 | 4945.04-04 | Grants to Individuals | 02/11/2011 |
| 201106019 | 512.01-01 | Rents and Royalties | 02/11/2011 |
| 201106018 | 4945.04-04 | Grants to Individuals | 02/11/2011 |
| 201106017 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/11/2011 |
| 201106016 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 02/11/2011 |
| 201106015 | 3121.04-03 | Attorneys | 02/11/2011 |
| 201106014 | 6229.02-00 | Extension by Agreement | 02/11/2011 |
| 201106013 | 6402.00-00 | Authority to Make Credits or Refunds | 02/11/2011 |
| 201106012 | 6110.00-00 | Public Inspection of Written Determinations | 02/11/2011 |
| 201106011 | 6231.07-00 | Tax Matters Partner | 02/11/2011 |
| 201106010 | 6041.00-00 | Information at Source | 02/11/2011 |
| 201106010 | 3121.00-00 | Definitions | 02/11/2011 |
| 201106009 | 6041.00-00 | Information at Source | 02/11/2011 |
| 201106009 | 3121.00-00 | Definitions | 02/11/2011 |
| 201106008 | 61.00-00 | Gross Income v. Not Gross Income | 02/11/2011 |
| 201106008 | 451.00-00 | General Rule for Taxable Year of Inclusion (Year Received v. Not Year Received) | 02/11/2011 |
| 201106007 | 956.03-00 | U.S. Property Defined | 02/11/2011 |
