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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 29826 - 29850 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201210025 | 1362.01-03 | Late Elections | 03/09/2012 |
| 201210024 | 1362.01-03 | Late Elections | 03/09/2012 |
| 201210023 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 03/09/2012 |
| 201210022 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 03/09/2012 |
| 201210021 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/09/2012 |
| 201210021 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 03/09/2012 |
| 201210020 | 864.04-00 | Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) | 03/09/2012 |
| 201210020 | 861.09-06 | Asset Method of Apportionment | 03/09/2012 |
| 201210019 | 864.04-00 | Rules for Allocating Interest, etc. (See Also 861.08 through 861.14) | 03/09/2012 |
| 201210019 | 861.09-06 | Asset Method of Apportionment | 03/09/2012 |
| 201210018 | 1502.13-01 | Stock of Members | 03/09/2012 |
| 201210017 | 1295.02-02 | Retroactive Elections | 03/09/2012 |
| 201210016 | 1362.01-03 | Late Elections | 03/09/2012 |
| 201210015 | 1502.50-00 | Life and Non-Life | 03/09/2012 |
| 201210014 | 115.00-00 | Income of States, Municipalities, etc. | 03/09/2012 |
| 201210013 | 9100.22-00 | Other | 03/09/2012 |
| 201210013 | 9114.03-06 | Canada | 03/09/2012 |
| 201210012 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 03/09/2012 |
| 201210011 | 9100.04-00 | Section 168; MACRS | 03/09/2012 |
| 201210011 | 9100.02-00 | Section 59(e) | 03/09/2012 |
| 201210010 | 1362.01-03 | Late Elections | 03/09/2012 |
| 201210009 | 9100.22-00 | Other | 03/09/2012 |
| 201210009 | 9114.03-06 | Canada | 03/09/2012 |
| 201210008 | 2041.00-00 | Powers of Appointment (Included v. Not Included in Gross Estate) | 03/09/2012 |
| 201210008 | 2036.00-00 | Transfers With Retained Life Estate (Included v. Not Included in Gross Estate) | 03/09/2012 |
