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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 31126 - 31150 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201138041 | 6401.01-00 | Assessment or Collection After Limitation Period | 09/23/2011 |
| 201138040 | 6231.05-00 | Affected Item | 09/23/2011 |
| 201138039 | 6707A.00-00 | Penalty for Failure to Include Reportable Transaction Information with Return | 09/23/2011 |
| 201138038 | 9999.00-00 | Miscellaneous Issues | 09/23/2011 |
| 201138037 | 6323.01-00 | Filing Notice of Lien | 09/23/2011 |
| 201138036 | 6231.07-00 | Tax Matters Partner | 09/23/2011 |
| 201138035 | 6231.05-00 | Affected Item | 09/23/2011 |
| 201138034 | 6664.01-00 | Definition of Underpayment | 09/23/2011 |
| 201138033 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 09/23/2011 |
| 201138032 | 9999.00-00 | Miscellaneous Issues | 09/23/2011 |
| 201138031 | 168.00-00 | Modified Accelerated Cost Recovery System | 09/23/2011 |
| 201138031 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/23/2011 |
| 201138030 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/23/2011 |
| 201138029 | 1382.00-00 | Taxable Income of Cooperatives | 09/23/2011 |
| 201138029 | 199.06-00 | Agricultural and Horticultural Cooperatives | 09/23/2011 |
| 201138028 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/23/2011 |
| 201138028 | 2642.00-00 | Inclusion Ratio | 09/23/2011 |
| 201138027 | 2501.00-00 | Imposition of Gift Tax (Imposed v. Not Imposed) | 09/23/2011 |
| 201138027 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/23/2011 |
| 201138026 | 1296.00-00 | Passive Foreign Investment Company | 09/23/2011 |
| 201138025 | 1296.00-00 | Passive Foreign Investment Company | 09/23/2011 |
| 201138024 | 1296.00-00 | Passive Foreign Investment Company | 09/23/2011 |
| 201138023 | 1296.00-00 | Passive Foreign Investment Company | 09/23/2011 |
| 201138022 | 162.04-08 | Expenses of Acquiring or Selling Property, Business, etc. | 09/23/2011 |
| 201138022 | 162.05-04 | Dissolution, Liquidation, etc., Payments | 09/23/2011 |
