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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 27101 - 27125 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201311012 | 9100.10-00 | Section 446 9100.10-01|Accounting Methods | 03/15/2013 |
| 201311011 | 468A.01-00 | In General | 03/15/2013 |
| 201311010 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 03/15/2013 |
| 201311010 | 1502.75-00 | Filing Requirements | 03/15/2013 |
| 201311009 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/15/2013 |
| 201311009 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 03/15/2013 |
| 201311009 | 856.00-00 | Definition of Real Estate Investment Trust | 03/15/2013 |
| 201311008 | 7701.00-00 | Definitions | 03/15/2013 |
| 201311007 | 42.00-00 | Low-Income Housing Credit | 03/15/2013 |
| 201311006 | 6041.00-00 | Information at Source | 03/15/2013 |
| 201311006 | 1441.00-00 | Withholding of Tax on Nonresident Aliens (Required v. Not Required) | 03/15/2013 |
| 201311005 | 1362.00-00 | Election by Small Business Corporation | 03/15/2013 |
| 201311004 | 2663.00-00 | Regulations | 03/15/2013 |
| 201311003 | 167.19-00 | Date Property Placed in Service | 03/15/2013 |
| 201311003 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 03/15/2013 |
| 201311002 | 61.00-00 | Gross Income v. Not Gross Income | 03/15/2013 |
| 201311002 | 3101.00-00 | Rate and Measure of Employee Tax | 03/15/2013 |
| 201311001 | 482.11-13 | Cost Sharing Arrangements: Stock Based Compensation (Stock Options) | 03/15/2013 |
| 201310052 | 408.03-00 | Rollover Contributions | 03/08/2013 |
| 201310051 | 431.00-00 | Minimum Funding Standards for Multiemployer Plans | 03/08/2013 |
| 201310050 | 408.03-00 | Rollover Contributions | 03/08/2013 |
| 201310049 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 03/08/2013 |
| 201310049 | 501.32-01 | Distribution of Assets to Private Individuals | 03/08/2013 |
| 201310049 | 501.33-00 | Private v. Public Interest Served | 03/08/2013 |
| 201310048 | 501.33-00 | Private v. Public Interest Served | 03/08/2013 |
