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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 36076 - 36100 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201019010 | 1295.02-02 | Retroactive Elections | 05/14/2010 |
| 201019009 | 1362.04-00 | Inadvertent Terminations | 05/14/2010 |
| 201019008 | 61.00-00 | Gross Income v. Not Gross Income | 05/14/2010 |
| 201019007 | 2702.02-02 | Personal Residence in Trust | 05/14/2010 |
| 201019006 | 2702.02-02 | Personal Residence in Trust | 05/14/2010 |
| 201019005 | 104.03-00 | Damages | 05/14/2010 |
| 201019004 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/14/2010 |
| 201019004 | 1361.05-00 | Qualified Subchapter S Subsidiary | 05/14/2010 |
| 201019004 | 1362.01-03 | Late Elections | 05/14/2010 |
| 201019003 | 468A.04-02 | Revised Schedules | 05/14/2010 |
| 201019002 | 2032.01-00 | Exercise of Election | 05/14/2010 |
| 201019002 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/14/2010 |
| 201019001 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 05/14/2010 |
| 201018020 | 501.33-00 | Private v. Public Interest Served | 05/07/2010 |
| 201018019 | 4945.04-04 | Grants to Individuals | 05/07/2010 |
| 201018018 | 4945.04-04 | Grants to Individuals | 05/07/2010 |
| 201018017 | 4945.04-04 | Grants to Individuals | 05/07/2010 |
| 201018016 | 4945.04-04 | Grants to Individuals | 05/07/2010 |
| 201018015 | 501.06-00 | Business Leagues, Chambers of Commerce, Real Estate Boards, or Boards of Trade | 05/07/2010 |
| 201018014 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 05/07/2010 |
| 201018013 | 6229.02-00 | Extension by Agreement | 05/07/2010 |
| 201018012 | 6603.00-00 | Deposits | 05/07/2010 |
| 201018011 | 6231.03-00 | Partnership Item | 05/07/2010 |
| 201018010 | 6231.01-01 | Exception for Small Partnerships | 05/07/2010 |
| 201018009 | 6231.03-00 | Partnership Item | 05/07/2010 |
