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 44801 - 44825 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200808017 | 4041.03-00 | Liability for Tax | 02/22/2008 |
| 200808017 | 6426.00-00 | Credit for Alcohol Fuel, Biodiesel Mixture and Alternative Fuel | 02/22/2008 |
| 200808017 | 6427.00-00 | Fuels Not Used for Taxable Purposes | 02/22/2008 |
| 200808016 | 1362.02-03 | Passive Investment Income | 02/22/2008 |
| 200808015 | 7701.02-00 | Partnerships v. Associations | 02/22/2008 |
| 200808015 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/22/2008 |
| 200808015 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2008 |
| 200808014 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 02/22/2008 |
| 200808013 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 02/22/2008 |
| 200808012 | 6041.00-00 | Information at Source | 02/22/2008 |
| 200808012 | 61.00-00 | Gross Income v. Not Gross Income | 02/22/2008 |
| 200808011 | 7701.00-00 | Definitions | 02/22/2008 |
| 200808011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2008 |
| 200808010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2008 |
| 200808009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2008 |
| 200808008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2008 |
| 200808007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2008 |
| 200808006 | 368.04-00 | Assets for Control of Transferee (Type "D") | 02/22/2008 |
| 200808006 | 355.01-01 | Split-Off | 02/22/2008 |
| 200808005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/22/2008 |
| 200808004 | 1362.02-03 | Passive Investment Income | 02/22/2008 |
| 200808004 | 1362.04-00 | Inadvertent Terminations | 02/22/2008 |
| 200808003 | 9100.04-00 | Section 168; MACRS | 02/22/2008 |
| 200808002 | 9100.22-00 | Other | 02/22/2008 |
| 200808002 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 02/22/2008 |
