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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 27976 - 28000 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201249008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/07/2012 |
| 201249007 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/07/2012 |
| 201249006 | 1362.01-03 | Late Elections | 12/07/2012 |
| 201249005 | 337.16-02 | Gain or Loss on Sale or Exchange in Connection With Certain Liquidations; Loss Disallowance; Allowable Worthless Stock Loss | 12/07/2012 |
| 201249004 | 9100.22-00 | Other | 12/07/2012 |
| 201249004 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 12/07/2012 |
| 201249004 | 172.01-00 | Carryback and Carryover | 12/07/2012 |
| 201249003 | 168.00-00 | Modified Accelerated Cost Recovery System | 12/07/2012 |
| 201249003 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/07/2012 |
| 201249002 | 170.12-03 | Partial Interests in Property | 12/07/2012 |
| 201249002 | 664.00-00 | Charitable Remainder Trusts | 12/07/2012 |
| 201249002 | 2522.02-03 | Charitable Remainder Trusts | 12/07/2012 |
| 201249001 | 468A.01-00 | In General | 12/07/2012 |
| 201248022 | 3406.00-00 | Backup Withholding | 11/30/2012 |
| 201248022 | 3406.01-01 | Notification of Incorrect TIN | 11/30/2012 |
| 201248022 | 3406.01-00 | Requirement to Deduct and Withhold | 11/30/2012 |
| 201248022 | 6721.00-00 | Failure to File Certain Information Returns (See Also 6652.00-00) | 11/30/2012 |
| 201248022 | 6041.10-00 | Bingo, Keno, and Slot Machine Winnings | 11/30/2012 |
| 201248021 | 6331.12-00 | Failure to Surrender Property (See 6332.00-00) | 11/30/2012 |
| 201248020 | 6331.00-00 | Levy and Distraint | 11/30/2012 |
| 201248020 | 6331.11-00 | Exempt Property (See 6334.00-00) | 11/30/2012 |
| 201248019 | 104.03-00 | Damages | 11/30/2012 |
| 201248018 | 108.08-00 | Deferral and Ratable Inclusion of Income from Business Debt Reacquisitions | 11/30/2012 |
| 201248017 | 6224.01-01 | Settlement Agreement | 11/30/2012 |
| 201248016 | 6331.00-00 | Levy and Distraint | 11/30/2012 |
