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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 28076 - 28100 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201246038 | 501.12-01 | Mutual Ditch or Irrigation Companies | 11/16/2012 |
| 201246037 | 501.03-20 | Religious Organizations | 11/16/2012 |
| 201246036 | 6201.00-00 | Assessment Authority | 11/16/2012 |
| 201246035 | 6330.00-00 | Collection Due Process - Levy | 11/16/2012 |
| 201246034 | 53.00-00 | Credit for Prior Year Minimum Tax Liability | 11/16/2012 |
| 201246034 | 168.00-00 | Modified Accelerated Cost Recovery System | 11/16/2012 |
| 201246033 | 6212.06-00 | Recission of Notices of Deficiency | 11/16/2012 |
| 201246032 | 141.02-00 | Private Loan Financing Test | 11/16/2012 |
| 201246031 | 274.08-00 | Substantiation; Disallowance of Certain Entertainment, etc., Expense (Allowable v. Not Allowable) | 11/16/2012 |
| 201246030 | 199.00-00 | Income Attributable to Domestic Production Activities (Domestic Production Deduction) | 11/16/2012 |
| 201246030 | 199.03-01 | Definition of Manufactured, Produced, Grown or Extracted | 11/16/2012 |
| 201246029 | 461.01-00 | Accrual Method | 11/16/2012 |
| 201246028 | 3406.00-00 | Backup Withholding | 11/16/2012 |
| 201246028 | 3406.01-01 | Notification of Incorrect TIN | 11/16/2012 |
| 201246028 | 3406.01-00 | Requirement to Deduct and Withhold | 11/16/2012 |
| 201246028 | 6721.00-00 | Failure to File Certain Information Returns (See Also 6652.00-00) | 11/16/2012 |
| 201246028 | 6041.10-00 | Bingo, Keno, and Slot Machine Winnings | 11/16/2012 |
| 201246027 | 355.01-00 | Spin-Off | 11/16/2012 |
| 201246027 | 355.01-01 | Split-Off | 11/16/2012 |
| 201246026 | 7701.00-00 | Definitions | 11/16/2012 |
| 201246026 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/16/2012 |
| 201246025 | 9100.22-00 | Other | 11/16/2012 |
| 201246024 | 9100.22-00 | Other | 11/16/2012 |
| 201246023 | 9100.22-00 | Other | 11/16/2012 |
| 201246022 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 11/16/2012 |
