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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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Afiche 34151 - 34175 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201042040 | 501.33-00 | Private v. Public Interest Served | 10/22/2010 |
| 201042040 | 501.35-00 | "Exclusively" Test | 10/22/2010 |
| 201042039 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/22/2010 |
| 201042038 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 10/22/2010 |
| 201042037 | 6012.00-00 | Persons Required to Make Returns of Income (Required v. Not Required) | 10/22/2010 |
| 201042036 | 6231.05-00 | Affected Item | 10/22/2010 |
| 201042035 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 10/22/2010 |
| 201042034 | 6230.03-01 | Time for Filing Claim | 10/22/2010 |
| 201042033 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 10/22/2010 |
| 201042032 | 6231.01-01 | Exception for Small Partnerships | 10/22/2010 |
| 201042031 | 3122.00-00 | Federal Service | 10/22/2010 |
| 201042030 | 6229.02-00 | Extension by Agreement | 10/22/2010 |
| 201042029 | 6227.00-00 | Administrative Adjustments Requests | 10/22/2010 |
| 201042028 | 6227.02-00 | Request for Tax Matters Partner | 10/22/2010 |
| 201042027 | 6229.02-00 | Extension by Agreement | 10/22/2010 |
| 201042026 | 6223.05-00 | Tax Matters Partner | 10/22/2010 |
| 201042025 | 42.00-00 | Low-Income Housing Credit | 10/22/2010 |
| 201042024 | 6694.00-00 | Understatement of Taxpayer's Liability by Income Tax Return Preparer | 10/22/2010 |
| 201042023 | 642.03-01 | Gross Income Requirement | 10/22/2010 |
| 201042022 | 1362.04-00 | Inadvertent Terminations | 10/22/2010 |
| 201042021 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/22/2010 |
| 201042021 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/22/2010 |
| 201042020 | 1362.01-03 | Late Elections | 10/22/2010 |
| 201042019 | 1502.75-00 | Filing Requirements | 10/22/2010 |
| 201042018 | 40.00-00 | Alcohol Used as Fuel | 10/22/2010 |
