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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 50276 - 50300 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200616019 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616018 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616017 | 7701.00-00 | Definitions | 04/21/2006 |
| 200616017 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/21/2006 |
| 200616016 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/21/2006 |
| 200616015 | 197.00-00 | Amortization of Goodwill & Certain Other Intangibles | 04/21/2006 |
| 200616014 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616013 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616012 | 7701.00-00 | Definitions | 04/21/2006 |
| 200616012 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/21/2006 |
| 200616011 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616010 | 7701.00-00 | Definitions | 04/21/2006 |
| 200616010 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/21/2006 |
| 200616009 | 642.03-00 | Charitable Deduction | 04/21/2006 |
| 200616008 | 664.03-02 | Charitable Remainder Unitrust | 04/21/2006 |
| 200616008 | 507.07-00 | Aggregate Tax Benefit | 04/21/2006 |
| 200616008 | 1041.01-00 | Transfers Incident to Divorce | 04/21/2006 |
| 200616008 | 2516.01-03 | Divorce Within Required Period | 04/21/2006 |
| 200616008 | 4941.00-00 | Excise Taxes on Acts of Self-Dealing | 04/21/2006 |
| 200616008 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 04/21/2006 |
| 200616007 | 9100.09-00 | Section 442; Accounting Periods | 04/21/2006 |
| 200616007 | 444.03-00 | Procedural Requirements for Making Election | 04/21/2006 |
| 200616006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/21/2006 |
| 200616006 | 1362.01-03 | Late Elections | 04/21/2006 |
| 200616005 | 1031.06-00 | Multi-Party Exchanges | 04/21/2006 |
