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 51 - 75 of 73796Find Help Find Show per page 2550100200 SearchClear Number UILC Subject Release Date 201211001 457.01-00 Year of Inclusion in Gross Income 03/16/2012 199952045 457.01-00 Year of Inclusion in Gross Income 12/31/1999 200610016 404.11-00 Year of Deduction 03/10/2006 200523033 404.11-00 Year of Deduction 06/10/2005 200905016 404.11-00 Year of Deduction 01/30/2009 199910002 404.11-00 Year of Deduction 03/12/1999 200508028 404.11-00 Year of Deduction 02/25/2005 201935011 404.11-00 Year of Deduction 08/30/2019 200424004 404.11-00 Year of Deduction 06/11/2004 200038004 404.11-00 Year of Deduction 09/22/2000 201945024 404.11-00 Year of Deduction 11/08/2019 200311036 404.11-00 Year of Deduction 03/14/2003 199923045 404.11-00 Year of Deduction 06/11/1999 200641008 213.04-00 Year Of Deduction 10/13/2006 199935062 404.11-00 Year of Deduction 09/03/1999 199930021 404.11-00 Year of Deduction 07/30/1999 199912002 404.11-00 Year of Deduction 03/26/1999 200604040 404.11-00 Year of Deduction 01/27/2006 200107012 404.11-00 Year of Deduction 02/16/2001 200526022 404.11-00 Year of Deduction 07/01/2005 201228023 331.04-00 Year Liquidation Occurs 07/13/2012 202017023 331.04-00 Year Liquidation Occurs 04/24/2020 201741012 301.03-00 Year in Which Received 10/13/2017 201016062 905.01-00 Year in Which Credit Taken 04/23/2010 200920043 905.01-00 Year in Which Credit Taken 05/15/2009 Pagination First page « First Previous page Previous Page 1 Page 2 Current page 3 Page 4 Page 5 Page 6 Page 7 Page 8 Page 9 … Next page Next Last page Last »
