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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 32351 - 32375 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201117024 | 528.00-00 | Certain Homeowners Associations | 04/29/2011 |
| 201117024 | 9100.34-00 | Section 528 Election to be Treated as Homeowner Association | 04/29/2011 |
| 201117023 | 9100.22-00 | Other | 04/29/2011 |
| 201117023 | 172.01-00 | Carryback and Carryover | 04/29/2011 |
| 201117023 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/29/2011 |
| 201117022 | 9100.22-00 | Other | 04/29/2011 |
| 201117022 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 04/29/2011 |
| 201117021 | 1441.02-00 | Income Subject to Withholding v. Not Subject to Withholding | 04/29/2011 |
| 201117020 | 1362.00-00 | Election by Small Business Corporation | 04/29/2011 |
| 201117020 | 1362.01-02 | Election After Termination | 04/29/2011 |
| 201117019 | 9100.22-00 | Other | 04/29/2011 |
| 201117018 | 7701.00-00 | Definitions | 04/29/2011 |
| 201117018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/29/2011 |
| 201117017 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/29/2011 |
| 201117017 | 1502.75-10 | When Group Remains in Existence | 04/29/2011 |
| 201117016 | 1362.00-00 | Election by Small Business Corporation | 04/29/2011 |
| 201117016 | 1362.04-00 | Inadvertent Terminations | 04/29/2011 |
| 201117015 | 1362.04-00 | Inadvertent Terminations | 04/29/2011 |
| 201117014 | 6041.00-00 | (blank) | 04/29/2011 |
| 201117014 | 61.00-00 | (blank) | 04/29/2011 |
| 201117013 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 04/29/2011 |
| 201117013 | 72.01-00 | Exclusion Ratio | 04/29/2011 |
| 201117013 | 72.02-00 | Investment in Contract | 04/29/2011 |
| 201117013 | 72.07-05 | Investment In Contract | 04/29/2011 |
| 201117013 | 1.11-00 | Maximum Capital Gains Rate | 04/29/2011 |
