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 73626 - 73650 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 201222019 9114.03-06 (blank) 06/01/2012 200528007 9100.00-00 (blank) 07/15/2005 200543048 2642.-01-00 (blank) 10/28/2005 200915046 9115.04-06 (blank) 04/10/2009 201234017 9300.12-00 (blank) 08/24/2012 201033023 2032.00-00 (blank) 08/20/2010 201033023 9100.00-00 (blank) 08/20/2010 200504024 2642.-01-00 (blank) 01/28/2005 200926022 168.43-00 (blank) 06/26/2009 200922031 0552.06-05 (B)(5) Deliberative Process, Attorney Client, Attorney Work Product 05/29/2009 202146006 346.00-00 (Amended-1982) Partial Liquidation Defined 11/19/2021 201506008 351.05-00 "Property" Defined 02/06/2015 201552026 351.05-00 "Property" Defined 12/24/2015 201001002 351.04-00 "Know-How"--Property v. Service 01/08/2010 201617011 501.35-00 "Exclusively" Test 04/22/2016 201405023 501.35-00 "Exclusively" Test 01/31/2014 201431032 501.35-00 "Exclusively" Test 08/01/2014 201345031 501.35-00 "Exclusively" Test 11/08/2013 201303020 501.35-00 "Exclusively" Test 01/18/2013 201334045 501.35-00 "Exclusively" Test 08/23/2013 201818018 501.35-00 "Exclusively" Test 05/04/2018 201839015 501.35-00 "Exclusively" Test 09/28/2018 201808020 501.35-00 "Exclusively" Test 02/23/2018 201833032 501.35-00 "Exclusively" Test 08/17/2018 201835012 501.35-00 "Exclusively" Test 08/31/2018 Pagination First page « First Previous page Previous … Page 2942 Page 2943 Page 2944 Page 2945 Current page 2946 Page 2947 Page 2948 Page 2949 Page 2950 … Next page Next Last page Last »