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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 38501 - 38525 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200940030 | 163.06-01 | Acquisition Indebtedness | 10/02/2009 |
| 200940030 | 163.06-02 | Home Equity Indebtedness | 10/02/2009 |
| 200940029 | 3406.00-00 | Backup Withholding | 10/02/2009 |
| 200940028 | 4958.00-00 | Excess Benefit Transaction | 10/02/2009 |
| 200940027 | 9114.09-02 | Other Tax Information Exchange Agreements | 10/02/2009 |
| 200940026 | 3121.01-01 | Back Pay | 10/02/2009 |
| 200940025 | 6229.02-00 | Extension by Agreement | 10/02/2009 |
| 200940024 | 6231.07-00 | Tax Matters Partner | 10/02/2009 |
| 200940023 | 7503.00-00 | Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday | 10/02/2009 |
| 200940022 | 6662.00-00 | Accuracy-related penalty | 10/02/2009 |
| 200940021 | 401.01-01 | Exclusive Benefit of Employees or Their Beneficiaries | 10/02/2009 |
| 200940021 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 10/02/2009 |
| 200940020 | 6411.00-00 | Tentative Carryback and Refund Adjustments | 10/02/2009 |
| 200940019 | 6212.00-00 | Notice of Deficiency | 10/02/2009 |
| 200940019 | 6212.07-00 | Further Deficiency Notice Restricted | 10/02/2009 |
| 200940018 | 118.01-02 | Nonshareholder Contributions | 10/02/2009 |
| 200940017 | 7701.00-00 | Definitions | 10/02/2009 |
| 200940017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/02/2009 |
| 200940016 | 1362.04-00 | Inadvertent Terminations | 10/02/2009 |
| 200940016 | 1362.01-03 | Late Elections | 10/02/2009 |
| 200940015 | 1362.01-03 | Late Elections | 10/02/2009 |
| 200940014 | 9100.22-00 | Other | 10/02/2009 |
| 200940014 | 1502.75-00 | Filing Requirements | 10/02/2009 |
| 200940013 | 1362.04-00 | Inadvertent Terminations | 10/02/2009 |
| 200940012 | 1502.75-00 | Filing Requirements | 10/02/2009 |
