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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 39201 - 39225 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200931052 | 6223.00-00 | Notice to Partners of Proceedings | 07/31/2009 |
| 200931051 | 6330.00-00 | Collection Due Process - Levy | 07/31/2009 |
| 200931050 | 7805.00-00 | Rules and Regulations | 07/31/2009 |
| 200931049 | 419.14-00 | Ten or More Employer Plan Exception | 07/31/2009 |
| 200931049 | 419.12-02 | Collectively Bargained Funds | 07/31/2009 |
| 200931049 | 419.00-00 | Treatment of Funded Welfare Benefit Plans | 07/31/2009 |
| 200931049 | 419.03-00 | Welfare Benefit Fund | 07/31/2009 |
| 200931048 | 7651.00-00 | Administration and Collection of Taxes in Possessions | 07/31/2009 |
| 200931047 | 7605.01-00 | Restrictions on Examination of Taxpayer | 07/31/2009 |
| 200931046 | 6323.01-00 | Filing Notice of Lien | 07/31/2009 |
| 200931045 | 3121.16-00 | Treatment of Certain Deferred Compensation and Salary Reduction Arrangements | 07/31/2009 |
| 200931044 | 6402.04-00 | Requirement That a Claim Be Filed | 07/31/2009 |
| 200931044 | 6402.04-02 | Grounds | 07/31/2009 |
| 200931043 | 267.01-00 | Losses: Deduction Disallowed | 07/31/2009 |
| 200931042 | 721.00-00 | Nonrecognition of Gain or Loss on Contributions | 07/31/2009 |
| 200931041 | 1502.75-00 | Filing Requirements | 07/31/2009 |
| 200931041 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/31/2009 |
| 200931040 | 1362.00-00 | Election by Small Business Corporation | 07/31/2009 |
| 200931040 | 1362.01-03 | Late Elections | 07/31/2009 |
| 200931039 | 1362.04-00 | Inadvertent Terminations | 07/31/2009 |
| 200931039 | 1361.03-02 | Qualified Subchapter S Trusts | 07/31/2009 |
| 200931038 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/31/2009 |
| 200931038 | 469.03-03 | Definition of Activity | 07/31/2009 |
| 200931037 | 7701.00-00 | Definitions | 07/31/2009 |
| 200931037 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/31/2009 |
