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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 38801 - 38825 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200938006 | 817.00-00 | Treatment of Variable Contracts | 09/18/2009 |
| 200938005 | 6321.01-05 | Bank Accounts--General (See 6331.31-00) | 09/18/2009 |
| 200938005 | 6331.31-00 | Banks | 09/18/2009 |
| 200938004 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/18/2009 |
| 200938004 | 469.03-03 | Definition of Activity | 09/18/2009 |
| 200938003 | 7701.00-00 | Definitions | 09/18/2009 |
| 200938003 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/18/2009 |
| 200938002 | 7701.00-00 | Definitions | 09/18/2009 |
| 200938002 | 1362.01-03 | Late Elections | 09/18/2009 |
| 200938002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/18/2009 |
| 200938001 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/18/2009 |
| 200938001 | 469.03-03 | Definition of Activity | 09/18/2009 |
| 200937040 | 408.03-00 | Rollover Contributions | 09/11/2009 |
| 200937039 | 501.32-00 | Income Inures v. does Not Inure to Private Individual | 09/11/2009 |
| 200937038 | 4942.03-05 | Qualifying Distribution | 09/11/2009 |
| 200937037 | 6227.00-00 | Administrative Adjustments Requests | 09/11/2009 |
| 200937036 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 09/11/2009 |
| 200937035 | 280B.01-02 | Chargeable to Capital Account | 09/11/2009 |
| 200937034 | 167.07-00 | Basis | 09/11/2009 |
| 200937033 | 6227.01-00 | Procedure for Requests | 09/11/2009 |
| 200937032 | 6402.00-00 | Authority to Make Credits or Refunds | 09/11/2009 |
| 200937031 | 0552.00-00 | Freedom of Information Act | 09/11/2009 |
| 200937030 | 8021.00-00 | Powers | 09/11/2009 |
| 200937029 | 1362.02-03 | Passive Investment Income | 09/11/2009 |
| 200937029 | 1362.04-00 | Inadvertent Terminations | 09/11/2009 |
