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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 33401 - 33425 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201103004 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/21/2011 |
| 201103003 | 2032.00-00 | Alternate Valuation | 01/21/2011 |
| 201103003 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/21/2011 |
| 201103002 | 457.00-00 | Deferred Compensation Plans of State and Local Governments and Tax Exempt Organizations | 01/21/2011 |
| 201103001 | 565.01-01 | Eligible Corporations | 01/21/2011 |
| 201103001 | 857.00-00 | Taxation of Real Estate Investment Trusts and Their Beneficiaries | 01/21/2011 |
| 201102070 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/14/2011 |
| 201102069 | 408.03-00 | Rollover Contributions | 01/14/2011 |
| 201102068 | 408.03-00 | Rollover Contributions | 01/14/2011 |
| 201102067 | 408.03-00 | Rollover Contributions | 01/14/2011 |
| 201102066 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/14/2011 |
| 201102065 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 01/14/2011 |
| 201102064 | 501.03-30 | Organizational and Operational Tests | 01/14/2011 |
| 201102063 | 1312.00-00 | Circumstances of Adjustment | 01/14/2011 |
| 201102062 | 6224.01-03 | Binds All Partners | 01/14/2011 |
| 201102061 | 6227.00-00 | Administrative Adjustments Requests | 01/14/2011 |
| 201102060 | 6227.00-00 | Administrative Adjustments Requests | 01/14/2011 |
| 201102059 | 6229.02-00 | Extension by Agreement | 01/14/2011 |
| 201102058 | 6325.00-00 | Release of Lien or Discharge of Property | 01/14/2011 |
| 201102057 | 6225.00-00 | Assessments Made Only After Partnership Level Proceedings Are Completed | 01/14/2011 |
| 201102056 | 6231.03-00 | Partnership Item | 01/14/2011 |
| 201102055 | 851.02-00 | Gross Income Requirement | 01/14/2011 |
| 201102054 | 7701.00-00 | Definitions | 01/14/2011 |
| 201102054 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/14/2011 |
| 201102053 | 2642.00-00 | Inclusion Ratio | 01/14/2011 |
