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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 53301 - 53325 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200518024 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/06/2005 |
| 200518024 | 7701.00-00 | Definitions | 05/06/2005 |
| 200518023 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/06/2005 |
| 200518023 | 7701.00-00 | Definitions | 05/06/2005 |
| 200518022 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/06/2005 |
| 200518022 | 7701.00-00 | Definitions | 05/06/2005 |
| 200518021 | 1362.01-03 | Late Elections | 05/06/2005 |
| 200518020 | 1362.04-00 | Inadvertent Terminations | 05/06/2005 |
| 200518019 | 877.00-00 | Expatriation to Avoid Tax | 05/06/2005 |
| 200518018 | 1362.01-03 | Late Elections | 05/06/2005 |
| 200518018 | 9100.00-00 | Extension of Time for Making Certain Elections | 05/06/2005 |
| 200518018 | 444.00-00 | Election of Taxable Year Other Than Required Year | 05/06/2005 |
| 200518017 | 61.00.00-00 | PAYMENT | 05/06/2005 |
| 200518017 | 6041.03-00 | Fixed or Determinable Gains, Profits, or Income | 05/06/2005 |
| 200518016 | 47.00-00 | Rehabilitation Credit | 05/06/2005 |
| 200518015 | 61.00-00 | Gross Income v. Not Gross Income | 05/06/2005 |
| 200518015 | 118.00-00 | Contributions to the Capital of a Corporation | 05/06/2005 |
| 200518015 | 118.01-02 | Nonshareholder Contributions | 05/06/2005 |
| 200518015 | 362.02-00 | Capital Contributions by Nonshareholders | 05/06/2005 |
| 200518014 | 61.00-00 | Gross Income v. Not Gross Income | 05/06/2005 |
| 200518014 | 61.49-01 | Capital Gain v. Ordinary Income | 05/06/2005 |
| 200518014 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 05/06/2005 |
| 200518014 | 162.02-00 | Ordinary and Necessary (See Also Specific Headings Infra This Section) | 05/06/2005 |
| 200518013 | 1362.04-00 | Inadvertent Terminations | 05/06/2005 |
| 200518012 | 2518.00-00 | Disclaimers | 05/06/2005 |
