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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 25076 - 25100 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201351026 | 501.09-03 | Inurement | 12/20/2013 |
| 201351025 | 501.03-01 | Employee Benefit Organization (See Also 0501.09-00) | 12/20/2013 |
| 201351024 | 501.04-00 | Civic Leagues and Social Welfare Groups (See Also 0501.03-25) | 12/20/2013 |
| 201351023 | 9102.01-00 | Revenue Procedures | 12/20/2013 |
| 201351022 | 61.16-03 | Lease v. Sale | 12/20/2013 |
| 201351021 | 7453.00-00 | Rules of Practice, Procedure, and Evidence | 12/20/2013 |
| 201351020 | 165.00-00 | Deductions For Losses | 12/20/2013 |
| 201351020 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 12/20/2013 |
| 201351019 | 6511.09-00 | Timeliness of Claim | 12/20/2013 |
| 201351018 | 6501.08-00 | Waiver of Limitation (Waived v. Not Waived) | 12/20/2013 |
| 201351017 | 1362.04-00 | Inadvertent Terminations | 12/20/2013 |
| 201351016 | 9100.22-00 | Other | 12/20/2013 |
| 201351016 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/20/2013 |
| 201351015 | 9100.22-00 | Other | 12/20/2013 |
| 201351014 | 1362.04-00 | Inadvertent Terminations | 12/20/2013 |
| 201351013 | 1362.04-00 | Inadvertent Terminations | 12/20/2013 |
| 201351013 | 1362.02-03 | Passive Investment Income | 12/20/2013 |
| 201351012 | 9100.22-00 | Other | 12/20/2013 |
| 201351012 | 992.02-00 | Election | 12/20/2013 |
| 201351011 | 9100.10-01 | Accounting Methods | 12/20/2013 |
| 201351010 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2013 |
| 201351009 | 7704.03-00 | Qualifying Income | 12/20/2013 |
| 201351008 | 1362.01-03 | Late Elections | 12/20/2013 |
| 201351007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 12/20/2013 |
| 201351007 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/20/2013 |
