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 27826 - 27850 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201203002 1362.04-00 Inadvertent Terminations 01/20/2012 201203001 468A.01-00 In General 01/20/2012 201202042 401.06-00 Required Distributions 01/13/2012 201202042 401.06-02 Employee Dies Before Entire Interest Distributed 01/13/2012 201202041 9300.99-02 Consumer Credit Counseling 01/13/2012 201202040 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/13/2012 201202039 501.03-00 Religious, Charitable, etc., Institutions and Community Chest 01/13/2012 201202039 501.32-00 Income Inures v. does Not Inure to Private Individual 01/13/2012 201202039 501.33-00 Private v. Public Interest Served 01/13/2012 201202038 501.03-05 Corporations 01/13/2012 201202038 501.32-00 Income Inures v. does Not Inure to Private Individual 01/13/2012 201202038 501.33-00 Private v. Public Interest Served 01/13/2012 201202037 4945.04-04 Grants to Individuals 01/13/2012 201202036 4945.04-04 Grants to Individuals 01/13/2012 201202035 4945.04-04 Grants to Individuals 01/13/2012 201202034 4945.04-04 Grants to Individuals 01/13/2012 201202033 4945.04-04 Grants to Individuals 01/13/2012 201202031 4945.04-04 Grants to Individuals 01/13/2012 201202030 4945.04-04 Grants to Individuals 01/13/2012 201202029 1022.00-00 Basis Rules Applicable to the Estates of Decedents Dying in 2010 01/13/2012 201202028 3101.00-00 Rate and Measure of Employee Tax 01/13/2012 201202027 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 01/13/2012 201202026 6664.03-00 Reasonable Cause Exception 01/13/2012 201202025 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 01/13/2012 201202024 6231.07-00 Tax Matters Partner 01/13/2012 Pagination First page « First Previous page Previous … Page 1110 Page 1111 Page 1112 Page 1113 Current page 1114 Page 1115 Page 1116 Page 1117 Page 1118 … Next page Next Last page Last »