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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 25626 - 25650 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201343019 | 9114.03-08 | Cyprus | 10/25/2013 |
| 201343018 | 1362.01-03 | Late Elections | 10/25/2013 |
| 201343017 | 9100.22-00 | Other | 10/25/2013 |
| 201343017 | 9114.03-06 | Canada | 10/25/2013 |
| 201343016 | 1362.00-00 | Election by Small Business Corporation | 10/25/2013 |
| 201343016 | 1362.04-00 | Inadvertent Terminations | 10/25/2013 |
| 201343015 | 9100.22-00 | Other | 10/25/2013 |
| 201343014 | 9100.22-00 | Other | 10/25/2013 |
| 201343014 | 9114.03-06 | Canada | 10/25/2013 |
| 201343013 | 104.02-00 | Workmen's Compensation | 10/25/2013 |
| 201343012 | 381.04-00 | Method of Accounting | 10/25/2013 |
| 201343012 | 461.00-00 | General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) | 10/25/2013 |
| 201343011 | 9100.22-00 | Other | 10/25/2013 |
| 201343011 | 992.02-00 | Election | 10/25/2013 |
| 201343010 | 1362.01-03 | Late Elections | 10/25/2013 |
| 201343009 | 9100.10-01 | Accounting Methods | 10/25/2013 |
| 201343009 | 9100.10-00 | Section 446 | 10/25/2013 |
| 201343008 | 9100.10-00 | Section 446 9100.10-01|Accounting Methods | 10/25/2013 |
| 201343007 | 9100.10-00 | Section 446 9100.10-01|Accounting Methods | 10/25/2013 |
| 201343006 | 9100.10-00 | Section 446 9100.10-01|Accounting Methods | 10/25/2013 |
| 201343005 | 614.02-00 | Election to Aggregate Separate Operating Mineral Interests in Case of Mines | 10/25/2013 |
| 201343004 | 6166.00-00 | Extension of Time to Pay Estate Tax | 10/25/2013 |
| 201343003 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 10/25/2013 |
| 201343002 | 642.00-00 | Special Rules for Credits and Deductions | 10/25/2013 |
| 201343002 | 642.03-00 | Charitable Deduction | 10/25/2013 |
