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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 37701 - 37725 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200949029 | 1502.98-00 | Application of Section 382 with Respect to a Consolidated Group | 12/04/2009 |
| 200949028 | 856.01-00 | Income Requirements | 12/04/2009 |
| 200949027 | 4982.00-00 | Excise Tax on Undistributed Income of Regulated Investment Companies | 12/04/2009 |
| 200949027 | 4982.05-00 | Definitions and Special Rules | 12/04/2009 |
| 200949027 | 4982.05-01 | Capital Gain Net Income | 12/04/2009 |
| 200949026 | 1295.02-02 | Retroactive Elections | 12/04/2009 |
| 200949025 | 1295.02-02 | Retroactive Elections | 12/04/2009 |
| 200949024 | 1295.02-02 | Retroactive Elections | 12/04/2009 |
| 200949023 | 1295.02-02 | Retroactive Elections | 12/04/2009 |
| 200949022 | 2032.00-00 | Alternate Valuation | 12/04/2009 |
| 200949022 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/04/2009 |
| 200949021 | 2642.00-00 | Inclusion Ratio | 12/04/2009 |
| 200949021 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/04/2009 |
| 200949020 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/04/2009 |
| 200949019 | 168.20-00 | Classification of Property | 12/04/2009 |
| 200949018 | 1382.00-00 | Taxable Income of Cooperatives | 12/04/2009 |
| 200949018 | 199.06-00 | Agricultural and Horticultural Cooperatives | 12/04/2009 |
| 200949017 | 9100.22-00 | Other | 12/04/2009 |
| 200949017 | 382.12-16 | Controlled Groups | 12/04/2009 |
| 200949016 | 9100.22-00 | Other | 12/04/2009 |
| 200949016 | 382.12-16 | Controlled Groups | 12/04/2009 |
| 200949015 | 9100.22-00 | Other | 12/04/2009 |
| 200949015 | 382.12-16 | Controlled Groups | 12/04/2009 |
| 200949014 | 9100.22-00 | Other | 12/04/2009 |
| 200949014 | 382.12-16 | Controlled Groups | 12/04/2009 |
