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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 59051 - 59075 of 76592
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200315008 | 2632.01-00 | Time and Manner of Allocation | 04/11/2003 |
| 200315008 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2003 |
| 200315007 | 1362.01-03 | Late Elections | 04/11/2003 |
| 200315006 | 2632.01-00 | Time and Manner of Allocation | 04/11/2003 |
| 200315006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/11/2003 |
| 200315005 | 4051.00-00 | Imposition of Tax on Heavy Trucks and Trailers Sold at Retail (Taxable v. Non-Taxable) | 04/11/2003 |
| 200315004 | 143.09-01 | Rate Limited to 1.125 Percent Over Bond Yield | 04/11/2003 |
| 200315004 | 143.09-02 | Amounts Treated as Borne by Mortgagor | 04/11/2003 |
| 200315004 | 143.09-03 | Amounts Treated as Not Borne by Mortgagor | 04/11/2003 |
| 200315003 | 274.01-00 | Entertainment, Amusement, or Recreation | 04/11/2003 |
| 200315003 | 274.05-00 | Exceptions | 04/11/2003 |
| 200315002 | 2601.03-01 | Irrevocable Trusts | 04/11/2003 |
| 200315001 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 04/11/2003 |
| 200314031 | 513.00-00 | Unrelated v. Not Unrelated Trade or Business | 04/04/2003 |
| 200314031 | 514.00-00 | Unrelated Debt-Financed Income | 04/04/2003 |
| 200314030 | 501.09-02 | Geographic Locale | 04/04/2003 |
| 200314030 | 512.09-03 | Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) | 04/04/2003 |
| 200314029 | 408.00-00 | Individual Retirement Accounts | 04/04/2003 |
| 200314028 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 04/04/2003 |
| 200314027 | 6404.00-00 | Abatements | 04/04/2003 |
| 200314026 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/04/2003 |
| 200314025 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 04/04/2003 |
| 200314024 | 103.02-01 | Political Subdivisions | 04/04/2003 |
| 200314023 | 338.01-02 | Time in which Election must be made | 04/04/2003 |
| 200314023 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 04/04/2003 |
