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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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Showing 69651 - 69675 of 77150
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201246031 | 274.08-00 | Substantiation; Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not Allowable) | 11/16/2012 |
| 200047041 | 903.40-00 | Substitution Requirement | 11/24/2000 |
| 200331001 | 903.40-00 | Substitution Requirement | 08/01/2003 |
| 201442053 | 2701.01-01 | Subtraction Method of Valuation | 10/17/2014 |
| 200221004 | 6501.08-14 | Successive Waivers | 05/24/2002 |
| 200204001 | 6501.08-14 | Successive Waivers | 01/25/2002 |
| 199945028 | 6501.08-14 | Successive Waivers | 11/12/1999 |
| 200951004 | 381.21-02 | Successor Casualty Ins. Co. | 12/18/2009 |
| 200418009 | 381.21-02 | Successor Casualty Ins. Co. | 04/30/2004 |
| 200036022 | 6213.03-03 | Successor Corporations | 09/08/2000 |
| 200914022 | 381.21-00 | Successor Insurance Company | 04/03/2009 |
| 200101031 | 6721.02-00 | Sufficiency of Return | 01/05/2001 |
| 201745012 | 2512.13-01 | Sufficient v. Insufficient Consideration | 11/09/2017 |
| 200750018 | 6532.02-00 | Suits by Taxpayer | 12/14/2007 |
| 201304007 | 6532.03-00 | Suits By U.S. for Recovery of Erroneous Refunds | 01/25/2013 |
| 200040032 | 74.03.08-00 | SUITS: Against the U.S./employees: Wrongful levy | 10/06/2000 |
| 199930003 | 74.04.01-00 | SUITS: By the U.S.: Enforcement of levy | 07/30/1999 |
| 199943004 | 75.04.06-00 | SUMMONSES: Def. to compliance:Other | 10/29/1999 |
| 199924054 | 75.04.00-00 | SUMMONSES: Defenses to compliance | 06/18/1999 |
| 201536018 | 75.12.00-00 | SUMMONSES: Right to Financial Privacy Act | 09/04/2015 |
| 200242003 | 75.13.03-00 | SUMMONSES: Third-party summonses: Exceptions | 10/18/2002 |
| 199938002 | 75.14.00-00 | SUMMONSES: Use of | 09/24/1999 |
| 200233002 | 75.14.00-00 | SUMMONSES: Use of | 08/16/2002 |
| 201442055 | 6204.00-00 | Supplemental Assessments | 10/17/2014 |
| 200505004 | 3402.06-00 | Supplemental Payments | 02/04/2005 |
