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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 66826 - 66850 of 78417
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200136019 | 3121.02-00 | Employment | 09/07/2001 |
| 200136019 | 3306.03-00 | Employment | 09/07/2001 |
| 200136018 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 09/07/2001 |
| 200136018 | 1502.75-00 | Filing Requirements | 09/07/2001 |
| 200136017 | 1362.01-03 | Late Elections | 09/07/2001 |
| 200136016 | 1362.00-00 | Election by Small Business Corporation | 09/07/2001 |
| 200136015 | 1362.00-00 | Election by Small Business Corporation | 09/07/2001 |
| 200136014 | 1362.01-03 | Late Elections | 09/07/2001 |
| 200136013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/07/2001 |
| 200136012 | 368.04-00 | Assets for Control of Transferee (Type "D") | 09/07/2001 |
| 200136011 | 7701.20-00 | Indian Tribal Government | 09/07/2001 |
| 200136010 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 09/07/2001 |
| 200136009 | 6901.05-00 | Definition of Transferee | 09/07/2001 |
| 200136008 | 61.29-00 | Agents--Conduits | 09/07/2001 |
| 200136008 | 61.44-00 | Recovery of Items Previously Deducted--Tax Benefit | 09/07/2001 |
| 200136007 | 446.04-17 | Change in Method of Accounting for Depreciation | 09/07/2001 |
| 200136006 | 81.02.00 | TRANSFEREES AND FRAUDULENT CONVEYANCES: Assumption by contract | 09/07/2001 |
| 200136005 | 6402.00-00 | Authority to Make Credits or Refunds | 09/07/2001 |
| 200136005 | 6611.00-00 | Interest on Overpayments (Interest v. No Interest) | 09/07/2001 |
| 200136004 | 9999.98-00 | Not Able to Identify Under Present List | 09/07/2001 |
| 200136003 | 83.08-00 | Deduction by Employer | 09/07/2001 |
| 200136002 | 172.07-00 | Deferred Statutory or Tort Liability Losses | 09/07/2001 |
| 200136001 | 1502.14-00 | Stock, Bonds, and Other Obligations of Members | 09/07/2001 |
| 200136001 | 1502.76-00 | Taxable Year of Members of Group | 09/07/2001 |
| 200136001 | 1502.75-10 | When Group Remains in Existence | 09/07/2001 |
