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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 26151 - 26175 of 76702
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201328019 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/12/2013 |
| 201328018 | 856.00-00 | Definition of Real Estate Investment Trust | 07/12/2013 |
| 201328017 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328017 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328016 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328016 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328015 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328015 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328014 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328014 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328013 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328013 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328012 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328012 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328011 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328011 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328010 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328010 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328009 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328009 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328008 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328008 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328007 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
| 201328007 | 1362.02-03 | Passive Investment Income | 07/12/2013 |
| 201328006 | 1362.04-00 | Inadvertent Terminations | 07/12/2013 |
