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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 39826 - 39850 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200923051 | 421.00-00 | Stock Options--General Rules | 06/05/2009 |
| 200923050 | 421.00-00 | Stock Options--General Rules | 06/05/2009 |
| 200923049 | 421.00-00 | Stock Options--General Rules | 06/05/2009 |
| 200923048 | 6223.00-00 | Notice to Partners of Proceedings | 06/05/2009 |
| 200923047 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 06/05/2009 |
| 200923046 | 6229.02-00 | Extension by Agreement | 06/05/2009 |
| 200923045 | 63.01.00-00 | PRIORITY: Insolvency (31 U.S.C. sec. 3713) | 06/05/2009 |
| 200923044 | 6228.05-00 | Other Requests | 06/05/2009 |
| 200923043 | 6231.02-00 | Partner | 06/05/2009 |
| 200923042 | 6662.00-00 | Accuracy-related penalty | 06/05/2009 |
| 200923041 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 06/05/2009 |
| 200923040 | 6231.01-01 | Exception for Small Partnerships | 06/05/2009 |
| 200923039 | 6231.07-00 | Tax Matters Partner | 06/05/2009 |
| 200923038 | 6103.01-00 | General Rule | 06/05/2009 |
| 200923038 | 6103.02-02 | Return Information | 06/05/2009 |
| 200923038 | 6103.09-03 | Use of Information in Judicial or Administrative Nontax Proceedings | 06/05/2009 |
| 200923038 | 6103.11-06 | Disclosure for Investigative Purposes | 06/05/2009 |
| 200923037 | 6205.00-00 | Special Rules Applicable to Certain Employment Taxes | 06/05/2009 |
| 200923036 | 6205.00-00 | Special Rules Applicable to Certain Employment Taxes | 06/05/2009 |
| 200923035 | 6231.07-00 | Tax Matters Partner | 06/05/2009 |
| 200923034 | 856.00-00 | Definition of Real Estate Investment Trust | 06/05/2009 |
| 200923034 | 7121.00-00 | Closing Agreements | 06/05/2009 |
| 200923033 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 06/05/2009 |
| 200923032 | 9300.43-00 | Loss Importation Transaction | 06/05/2009 |
| 200923032 | 6404.00-00 | Abatements | 06/05/2009 |
