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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 64326 - 64350 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200151033 | 45.01-00 | In General | 12/21/2001 |
| 200151032 | 1362.04-00 | Inadvertent Terminations | 12/21/2001 |
| 200151031 | 9100.09-00 | Section 442; Accounting Periods | 12/21/2001 |
| 200151030 | 1362.01-03 | Late Elections | 12/21/2001 |
| 200151029 | 1362.01-03 | Late Elections | 12/21/2001 |
| 200151028 | 1362.01-03 | Late Elections | 12/21/2001 |
| 200151027 | 9100.09-00 | Section 442; Accounting Periods | 12/21/2001 |
| 200151027 | 444.03-00 | Procedural Requirements for Making Election | 12/21/2001 |
| 200151026 | 1362.01-03 | Late Elections | 12/21/2001 |
| 200151025 | 1362.01-03 | Late Elections | 12/21/2001 |
| 200151024 | 1362.01-03 | Late Elections | 12/21/2001 |
| 200151023 | 1362.01-03 | Late Elections | 12/21/2001 |
| 200151022 | 1362.01-03 | Late Elections | 12/21/2001 |
| 200151021 | 1362.01-03 | Late Elections | 12/21/2001 |
| 200151020 | 1362.01-03 | Late Elections | 12/21/2001 |
| 200151019 | 925.01-01 | Election of Grouping | 12/21/2001 |
| 200151018 | 9999.98-00 | Not Able to Identify Under Present List | 12/21/2001 |
| 200151017 | 1031.00-00 | Exchange of Property Held for Productive Use or Investment | 12/21/2001 |
| 200151016 | 3231.01-00 | Employers v. Not Employers | 12/21/2001 |
| 200151015 | 170.09-01 | United States, States, Political Subdivisions, Etc. | 12/21/2001 |
| 200151014 | 61.29-00 | Agents--Conduits | 12/21/2001 |
| 200151013 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 12/21/2001 |
| 200151012 | 29.00-00 | (Section 44 Redesignated as Section 29) Credits for Producing Fuel From a Nonconventional Source | 12/21/2001 |
| 200151011 | 83.05-00 | Applicability of Section | 12/21/2001 |
| 200151011 | 166.01-00 | Basis | 12/21/2001 |
