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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 51451 - 51475 of 76949
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200548011 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/02/2005 |
| 200548010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/02/2005 |
| 200548010 | 2057.00-00 | Bequests, Etc. to Certain Minor Children (Repealed 1981) | 12/02/2005 |
| 200548009 | 9100.22-00 | Other | 12/02/2005 |
| 200548009 | 1503.04-04 | Dual Resident Corporation | 12/02/2005 |
| 200548008 | 1362.01-03 | Late Elections | 12/02/2005 |
| 200548007 | 9100.22-00 | Other | 12/02/2005 |
| 200548007 | 1503.04-00 | Dual Consolidated Loss | 12/02/2005 |
| 200548006 | 1362.01-03 | Late Elections | 12/02/2005 |
| 200548006 | 7701.00-00 | Definitions | 12/02/2005 |
| 200548006 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/02/2005 |
| 200548005 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/02/2005 |
| 200548004 | 985.00-00 | Functional Currency | 12/02/2005 |
| 200548003 | 2642.00-00 | Inclusion Ratio | 12/02/2005 |
| 200548003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/02/2005 |
| 200548002 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/02/2005 |
| 200548002 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/02/2005 |
| 200548002 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 12/02/2005 |
| 200548001 | 9100.22-00 | Other | 12/02/2005 |
| 200548001 | 1503.04-04 | Dual Resident Corporation | 12/02/2005 |
| 200547024 | 408.03-00 | Rollover Contributions | 11/25/2005 |
| 200547023 | 408.03-00 | Rollover Contributions | 11/25/2005 |
| 200547022 | 408.03-00 | Rollover Contributions | 11/25/2005 |
| 200547021 | 408.03-00 | Rollover Contributions | 11/25/2005 |
| 200547020 | 412.06-00 | Minimum Funding Waiver | 11/25/2005 |
