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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 40901 - 40925 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200911029 | 6103.14-00 | Disclosure to Contractors | 03/13/2009 |
| 200911028 | 7611.00-00 | Restrictions on Church Tax Inquiries and Examinations | 03/13/2009 |
| 200911027 | 6402.01-00 | Credit of Overpayment Against Any Tax Liability | 03/13/2009 |
| 200911027 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 03/13/2009 |
| 200911026 | 6062.00-00 | Signing of Corporation Returns | 03/13/2009 |
| 200911025 | 6224.01-01 | Settlement Agreement | 03/13/2009 |
| 200911024 | 6224.01-00 | Partner May Waive Rights | 03/13/2009 |
| 200911023 | 6227.05-00 | Other Requests | 03/13/2009 |
| 200911022 | 6227.02-00 | Request for Tax Matters Partner | 03/13/2009 |
| 200911021 | 6331.18-00 | Levy Procedure | 03/13/2009 |
| 200911020 | 6222.00-00 | Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency | 03/13/2009 |
| 200911019 | 6698.00-00 | Failure to File Partnership Return | 03/13/2009 |
| 200911018 | 6240.00-00 | Treatment of Electing Large Partnerships | 03/13/2009 |
| 200911017 | 6240.00-00 | Treatment of Electing Large Partnerships | 03/13/2009 |
| 200911016 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 03/13/2009 |
| 200911015 | 6651.00-00 | Failure to File Tax Returns or Pay Tax (Addition v. No Addition to Tax) | 03/13/2009 |
| 200911014 | 3301.00-00 | Rate of Tax | 03/13/2009 |
| 200911014 | 3101.00-00 | Rate and Measure of Employee Tax | 03/13/2009 |
| 200911014 | 3402.00-00 | Income Tax Collected at Source | 03/13/2009 |
| 200911013 | 512.08-00 | Deductions | 03/13/2009 |
| 200911012 | 3402.13-00 | Extension of Withholding to Certain Gambling Winnings | 03/13/2009 |
| 200911011 | 8021.00-00 | Powers | 03/13/2009 |
| 200911010 | 381.02-00 | Earnings and Profits | 03/13/2009 |
| 200911009 | 469.08-00 | Material Participation Defined | 03/13/2009 |
| 200911009 | 2032A.02-04 | Material Participation Test | 03/13/2009 |
