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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 41926 - 41950 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200851030 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/19/2008 |
| 200851029 | 501.07-01 | Profit v. Not for Profit | 12/19/2008 |
| 200851028 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/19/2008 |
| 200851027 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/19/2008 |
| 200851026 | 501.15-00 | Insurance Companies or Associations With Net Written Premiums of $350,000Or Less | 12/19/2008 |
| 200851025 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/19/2008 |
| 200851024 | 9999.98-00 | Not Able to Identify Under Present List | 12/19/2008 |
| 200851023 | 897.06-00 | Coordination With Nonrecognition Provisions Such As Exchange of U.S. Real Property Interest By Nonresident Alien Individual or Foreign Corporation | 12/19/2008 |
| 200851023 | 897.08-00 | Sale of Interest In Partnership, Trust or Estate | 12/19/2008 |
| 200851022 | 1362.01-03 | Late Elections | 12/19/2008 |
| 200851021 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2008 |
| 200851021 | 2642.00-00 | Inclusion Ratio | 12/19/2008 |
| 200851020 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2008 |
| 200851020 | 2642.00-00 | Inclusion Ratio | 12/19/2008 |
| 200851019 | 446.04-05 | Consent--Form, Time, etc., Requirements | 12/19/2008 |
| 200851019 | 446.04-12 | Valuing Inventories (See Also 0446.19-00) | 12/19/2008 |
| 200851019 | 446.19-00 | Change of Methods; Inventory | 12/19/2008 |
| 200851019 | 9100.10-01 | Accounting Methods | 12/19/2008 |
| 200851018 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 12/19/2008 |
| 200851018 | 1502.13-00 | Intercompany Transactions | 12/19/2008 |
| 200851017 | 263.16-00 | Election to Deduct or Capitalize Certain Expenditures | 12/19/2008 |
| 200851017 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/19/2008 |
| 200851016 | 9100.22-00 | Other | 12/19/2008 |
| 200851016 | 855.01-00 | General Rule | 12/19/2008 |
| 200851015 | 1362.00-00 | Election by Small Business Corporation | 12/19/2008 |
