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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 30151 - 30175 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201203018 | 501.06-01 | Performance of Particular Services for Members | 01/20/2012 |
| 201203017 | 453.16-00 | Gross Profit Ration Calculation | 01/20/2012 |
| 201203016 | 468A.01-00 | In General | 01/20/2012 |
| 201203015 | 34.00-00 | Certain Users of Gasoline and Special Fuels | 01/20/2012 |
| 201203015 | 40.00-00 | Alcohol Used as Fuel | 01/20/2012 |
| 201203015 | 40A.00-00 | Biodiesel and Renewable Diesel Used as a Fuel | 01/20/2012 |
| 201203014 | 168.36-00 | Additional First Year Depreciation | 01/20/2012 |
| 201203013 | 61.28-00 | Damages, Court Awards, Settlements | 01/20/2012 |
| 201203012 | 1362.04-00 | Inadvertent Terminations | 01/20/2012 |
| 201203011 | 1362.04-00 | Inadvertent Terminations | 01/20/2012 |
| 201203011 | 1362.01-03 | Late Elections | 01/20/2012 |
| 201203011 | 1361.03-02 | Qualified Subchapter S Trusts | 01/20/2012 |
| 201203010 | 956.06-00 | Exceptions | 01/20/2012 |
| 201203009 | 1362.01-03 | Late Elections | 01/20/2012 |
| 201203008 | 1362.04-00 | Inadvertent Terminations | 01/20/2012 |
| 201203007 | 1362.04-00 | Inadvertent Terminations | 01/20/2012 |
| 201203006 | 1361.00-00 | Definitions | 01/20/2012 |
| 201203005 | 1362.04-00 | Inadvertent Terminations | 01/20/2012 |
| 201203004 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 01/20/2012 |
| 201203004 | 267.07-02 | Deferral of Loss from Sale or Exchange Between Members | 01/20/2012 |
| 201203004 | 338.02-00 | Qualified Stock Purchase | 01/20/2012 |
| 201203004 | 338.09-00 | Purchase from Related Corporation | 01/20/2012 |
| 201203004 | 338.80-00 | Deemed Asset Sale and Liquidation in 338(h)(10) Election | 01/20/2012 |
| 201203004 | 355.01-00 | Spin-Off | 01/20/2012 |
| 201203004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/20/2012 |
