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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 31876 - 31900 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201126031 | 4945.04-04 | Grants to Individuals | 07/01/2011 |
| 201126030 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 07/01/2011 |
| 201126029 | 53.00-00 | Credit for Prior Year Minimum Tax Liability | 07/01/2011 |
| 201126029 | 168.00-00 | Modified Accelerated Cost Recovery System | 07/01/2011 |
| 201126029 | 383.00-00 | Limitation on Capital Losses and Excess Credits | 07/01/2011 |
| 201126028 | 1362.01-03 | Late Elections | 07/01/2011 |
| 201126027 | 338.01-02 | Time in which Election must be made | 07/01/2011 |
| 201126027 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 07/01/2011 |
| 201126026 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/01/2011 |
| 201126026 | 469.00-00 | Passive Activity Losses and Credits Limited | 07/01/2011 |
| 201126026 | 469.03-00 | Passive Activity Defined | 07/01/2011 |
| 201126026 | 469.03-03 | Definition of Activity | 07/01/2011 |
| 201126025 | 1362.00-00 | Election by Small Business Corporation | 07/01/2011 |
| 201126025 | 1362.01-00 | Eligible v. Ineligible | 07/01/2011 |
| 201126025 | 1362.01-02 | Election After Termination | 07/01/2011 |
| 201126024 | 7701.00-00 | Definitions | 07/01/2011 |
| 201126024 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/01/2011 |
| 201126024 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/01/2011 |
| 201126023 | 1361.00-00 | Definitions | 07/01/2011 |
| 201126022 | 1362.01-03 | Late Elections | 07/01/2011 |
| 201126021 | 59.05-08 | Research and Experimental Expenditures | 07/01/2011 |
| 201126021 | 9100.02-03 | R and D Expenditures | 07/01/2011 |
| 201126020 | 150.04-00 | Qualified Scholarship Funding Bond | 07/01/2011 |
| 201126019 | 168.00-00 | Modified Accelerated Cost Recovery System | 07/01/2011 |
| 201126019 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/01/2011 |
