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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 32051 - 32075 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201125035 | 6402.00-00 | Authority to Make Credits or Refunds | 06/24/2011 |
| 201125034 | 1311.00-00 | Correction of Error | 06/24/2011 |
| 201125033 | 6402.02-00 | Refund Subject to Off-Set | 06/24/2011 |
| 201125032 | 6231.03-00 | Partnership Item | 06/24/2011 |
| 201125031 | 6222.00-00 | Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency | 06/24/2011 |
| 201125030 | 168.36-00 | Additional First Year Depreciation | 06/24/2011 |
| 201125029 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 06/24/2011 |
| 201125028 | 7405.00-00 | Action for Recovery of Erroneous Refunds | 06/24/2011 |
| 201125027 | 6223.02-00 | Information for Secretary's Notices | 06/24/2011 |
| 201125026 | 7602.03-05 | Reexamination | 06/24/2011 |
| 201125025 | 6223.00-00 | Notice to Partners of Proceedings | 06/24/2011 |
| 201125024 | 6330.00-00 | Collection Due Process - Levy | 06/24/2011 |
| 201125023 | 6103.05-03 | Disclosure of Partnership Return | 06/24/2011 |
| 201125022 | 7121.06-00 | Validity | 06/24/2011 |
| 201125021 | 9999.98-00 | Not Able to Identify Under Present List | 06/24/2011 |
| 201125020 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/24/2011 |
| 201125019 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/24/2011 |
| 201125018 | 9999.00-00 | Miscellaneous Issues | 06/24/2011 |
| 201125017 | 83.00-00 | Property Transferred in Connection With Performance of Services | 06/24/2011 |
| 201125016 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/24/2011 |
| 201125016 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/24/2011 |
| 201125015 | 3122.00-00 | Federal Service | 06/24/2011 |
| 201125014 | 9100.22-00 | Other | 06/24/2011 |
| 201125014 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 06/24/2011 |
| 201125013 | 856.02-00 | Investment Requirements | 06/24/2011 |
