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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 8501 - 8525 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 202118013 | 482.11-08 | Cost Sharing Agreements | 05/07/2021 |
| 202118012 | 6201.01-06 | Assessment of Criminal Restitution | 05/07/2021 |
| 202118011 | 6103.14-00 | Disclosure to Contractors | 05/07/2021 |
| 202118010 | 6331.00-00 | Levy and Distraint | 05/07/2021 |
| 202118010 | 6332.01-00 | Bank Deposit | 05/07/2021 |
| 202118009 | 1411.01-00 | Definition of Net Investment Income Category 1 Direct Investment Income Not Derived in Trade or Business | 05/07/2021 |
| 202118008 | 2511.00-00 | Transfers in General (Gift v. Not a Gift) | 05/07/2021 |
| 202118008 | 2519.00-00 | Disposition of Certain Life Estates | 05/07/2021 |
| 202118007 | 54A.00-00 | Credit to Holders of Qualified Tax Credit Bonds | 05/07/2021 |
| 202118006 | 1275.08-00 | Integration | 05/07/2021 |
| 202118006 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/07/2021 |
| 202118005 | 6045.00-00 | Returns of Brokers | 05/07/2021 |
| 202118004 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 05/07/2021 |
| 202118004 | 355.01-00 | Spin-Off | 05/07/2021 |
| 202118004 | 368.00-00 | Definitions Relating to Corporate Reorganizations | 05/07/2021 |
| 202118004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 05/07/2021 |
| 202118003 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 05/07/2021 |
| 202118002 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 05/07/2021 |
| 202118001 | 6050I.00-00 | Returns Relating to Cash Received in Trade or Business | 05/07/2021 |
| 202118000 | 6110.00-00 | Index for Public Inspection of Written Determination | 05/07/2021 |
| 202117023 | 501.00-00 | Exemption From Tax on Corporations, Certain Trusts, etc. (Exempt v. Not Exempt) | 04/30/2021 |
| 202117023 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/30/2021 |
| 202117023 | 501.33-00 | Private v. Public Interest Served | 04/30/2021 |
| 202117022 | 4945.04-04 | Grants to Individuals | 04/30/2021 |
| 202117021 | 4945.04-04 | Grants to Individuals | 04/30/2021 |
