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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Afiche 32426 - 32450 of 76702
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201116028 | 501.33-00 | Private v. Public Interest Served | 04/22/2011 |
| 201116028 | 501.35-00 | "Exclusively" Test | 04/22/2011 |
| 201116027 | 6402.00-00 | Authority to Make Credits or Refunds | 04/22/2011 |
| 201116026 | 6227.05-00 | Other Requests | 04/22/2011 |
| 201116025 | 6402.00-00 | Authority to Make Credits or Refunds | 04/22/2011 |
| 201116024 | 6402.00-00 | Authority to Make Credits or Refunds | 04/22/2011 |
| 201116023 | 6227.00-00 | Administrative Adjustments Requests | 04/22/2011 |
| 201116022 | 6231.07-00 | Tax Matters Partner | 04/22/2011 |
| 201116021 | 6404.00-00 | Abatements | 04/22/2011 |
| 201116020 | 6224.01-01 | Settlement Agreement | 04/22/2011 |
| 201116019 | 6321.00-00 | Lien for Taxes (Lien Right v. No Lien Right) | 04/22/2011 |
| 201116019 | 6331.00-00 | Levy and Distraint | 04/22/2011 |
| 201116018 | 6651.00-00 | Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) | 04/22/2011 |
| 201116017 | 6511.09-00 | Timeliness of Claim | 04/22/2011 |
| 201116017 | 6402.00-00 | Authority to Make Credits or Refunds | 04/22/2011 |
| 201116016 | 1362.00-00 | Election by Small Business Corporation | 04/22/2011 |
| 201116016 | 1362.01-03 | Late Elections | 04/22/2011 |
| 201116015 | 148.00-00 | Arbitrage | 04/22/2011 |
| 201116014 | 851.02-00 | Gross Income Requirement | 04/22/2011 |
| 201116013 | 9100.10-01 | Accounting Methods | 04/22/2011 |
| 201116012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/22/2011 |
| 201116011 | 7701.00-00 | Definitions | 04/22/2011 |
| 201116011 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/22/2011 |
| 201116011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/22/2011 |
| 201116010 | 754.02-00 | Timeliness of Election | 04/22/2011 |
