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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 30376 - 30400 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201150035 | 501.33-00 | Private v. Public Interest Served | 12/16/2011 |
| 201150034 | 501.03-05 | Corporations | 12/16/2011 |
| 201150034 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/16/2011 |
| 201150034 | 501.06-02 | Conduct of Business for Profit | 12/16/2011 |
| 201150033 | 9999.98-00 | Not Able to Identify Under Present List | 12/16/2011 |
| 201150032 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 12/16/2011 |
| 201150032 | 501.06-01 | Performance of Particular Services for Members | 12/16/2011 |
| 201150031 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 12/16/2011 |
| 201150030 | 1362.04-00 | Inadvertent Terminations | 12/16/2011 |
| 201150030 | 1361.01-04 | More than One Class of Stock | 12/16/2011 |
| 201150029 | 6048.00-00 | Returns as to Certain Foreign Trusts | 12/16/2011 |
| 201150029 | 6677.00-00 | Failure to File Information With Respect to Certain Foreign Trusts | 12/16/2011 |
| 201150028 | 472.01-00 | Election | 12/16/2011 |
| 201150028 | 9100.11-00 | Section 472; LIFO Election | 12/16/2011 |
| 201150027 | 168.00-00 | Modified Accelerated Cost Recovery System | 12/16/2011 |
| 201150027 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2011 |
| 201150026 | 148.00-00 | Arbitrage | 12/16/2011 |
| 201150025 | 472.01-00 | Election | 12/16/2011 |
| 201150025 | 9100.11-00 | Section 472; LIFO Election | 12/16/2011 |
| 201150024 | 1362.00-00 | Election by Small Business Corporation | 12/16/2011 |
| 201150024 | 1362.04-00 | Inadvertent Terminations | 12/16/2011 |
| 201150023 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 12/16/2011 |
| 201150022 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/16/2011 |
| 201150022 | 856.07-00 | Treatment of Wholly Owned Subsidiaries | 12/16/2011 |
| 201150021 | 304.00-00 | Redemption Through Use of Related Corporations | 12/16/2011 |
