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. Enter a term in the Find box. Click the Search button. Showing 27576 - 27600 of 74224Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201207013 408.03-00 Rollover Contributions 02/17/2012 201207012 4945.04-04 Grants to Individuals 02/17/2012 201207011 4945.04-04 Grants to Individuals 02/17/2012 201207010 4945.04-04 Grants to Individuals 02/17/2012 201207009 163.00-00 Interest 02/17/2012 201207008 6221.00-00 Tax Treatment Determined At Partnership Level 02/17/2012 201207008 6662.00-00 Accuracy-related penalty 02/17/2012 201207007 6501.00-00 Limitations on Assessment and Collection (Barred v. Not Barred) 02/17/2012 201207006 6034A.00-00 Information to Beneficiaries of Estates and Trusts 02/17/2012 201207005 6231.07-00 Tax Matters Partner 02/17/2012 201207004 1362.01-03 Late Elections 02/17/2012 201207003 1502.98-05 Apportionment 02/17/2012 201207003 9100.22-00 Other 02/17/2012 201207002 301.00-00 Distributions of Property 02/17/2012 201207002 302.00-00 Distributions in Redemption of Stock 02/17/2012 201207002 1361.01-04 More than One Class of Stock 02/17/2012 201207002 1368.00-00 Distributions 02/17/2012 201207001 2601.03-01 Irrevocable Trusts 02/17/2012 201207001 2501.01-00 Gift v. Not a Gift 02/17/2012 201207001 2041.03-00 General Power v. Not a General Power 02/17/2012 201207001 61.00-00 Gross Income v. Not Gross Income 02/17/2012 201207001 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 02/17/2012 201206026 408.03-00 Rollover Contributions 02/10/2012 201206025 408.03-00 Rollover Contributions 02/10/2012 201206024 404.00-00 Deduction for Contributions of Employer to an Employee's Trust or Annuity Plan and Compensation Under a Deferred-Payment Plan (Deduct. v. Not Deduct.) 02/10/2012 Pagination First page « First Previous page Previous … Page 1100 Page 1101 Page 1102 Page 1103 Current page 1104 Page 1105 Page 1106 Page 1107 Page 1108 … Next page Next Last page Last »