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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 73626 - 73650 of 77188
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201224032 | 6402.00-00 | Authority to Make Credits or Refunds | 06/15/2012 |
| 201823005 | 6402.00-00 | Authority to Make Credits or Refunds | 06/08/2018 |
| 201116025 | 6402.00-00 | Authority to Make Credits or Refunds | 04/22/2011 |
| 201152018 | 6402.00-00 | Authority to Make Credits or Refunds | 12/30/2011 |
| 201115018 | 6402.00-00 | Authority to Make Credits or Refunds | 04/15/2011 |
| 201116017 | 6402.00-00 | Authority to Make Credits or Refunds | 04/22/2011 |
| 200242037 | 6402.00-00 | Authority to Make Credits or Refunds | 10/18/2002 |
| 202202010 | 6402.00-00 | Authority to Make Credits or Refunds | 01/14/2022 |
| 200629025 | 7602.07-01 | Authority to Issue | 07/21/2006 |
| 201739012 | 7811.01-00 | Authority to Issue | 09/29/2017 |
| 201637001 | 6201.02-00 | Authority of Officers of Internal Revenue Service | 09/09/2016 |
| 201736021 | 9103.01-00 | Authority | 09/08/2017 |
| 200416008 | 9114.03-02 | Australia | 04/16/2004 |
| 200604023 | 9114.03-02 | Australia | 01/27/2006 |
| 200733024 | 1297.01-01 | Attribution to U.S. Persons | 08/17/2007 |
| 200838003 | 1297.01-00 | Attribution of Ownership | 09/19/2008 |
| 200021045 | 367.10-03 | Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 | 05/26/2000 |
| 200148037 | 367.10-03 | Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 | 11/30/2001 |
| 200148036 | 367.10-03 | Attribution of Earnings and Profits on an Exchange Described in Section 351~ 354, or 356 | 11/30/2001 |
| 200226003 | 105.01-00 | Attributable to Employer Contributions | 06/28/2002 |
| 200549008 | 105.01-00 | Attributable to Employer Contributions | 12/09/2005 |
| 199952028 | 105.01-00 | Attributable to Employer Contributions | 12/31/1999 |
| 200613023 | 105.01-00 | Attributable to Employer Contributions | 03/31/2006 |
| 200532049 | 2053.07-00 | Attorneys' Fees | 08/12/2005 |
| 201544024 | 06.04.00-00 | ATTORNEYS: Practice | 10/30/2015 |
