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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 32126 - 32150 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201123016 | 45.00-00 | Electricity Produced from Certain Renewable Sources | 06/10/2011 |
| 201123015 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/10/2011 |
| 201123014 | 2601.00-00 | Tax On Generation Skipping Transfers | 06/10/2011 |
| 201123013 | 1362.01-03 | Late Elections | 06/10/2011 |
| 201123012 | 1362.04-00 | Inadvertent Terminations | 06/10/2011 |
| 201123012 | 1362.02-00 | Termination of Election | 06/10/2011 |
| 201123012 | 1362.02-02 | Ceases to be Small Business Corporation | 06/10/2011 |
| 201123011 | 1362.04-00 | Inadvertent Terminations | 06/10/2011 |
| 201123010 | 1362.04-00 | Inadvertent Terminations | 06/10/2011 |
| 201123009 | 1362.04-00 | Inadvertent Terminations | 06/10/2011 |
| 201123008 | 1362.04-00 | Inadvertent Terminations | 06/10/2011 |
| 201123007 | 2632.00-00 | Special Rules for Allocation of GST Exemption | 06/10/2011 |
| 201123007 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/10/2011 |
| 201123006 | 7701.00-00 | Definitions | 06/10/2011 |
| 201123006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/10/2011 |
| 201123005 | 856.01-00 | Income Requirements | 06/10/2011 |
| 201123004 | 1362.01-03 | Late Elections | 06/10/2011 |
| 201123003 | 856.01-00 | Income Requirements | 06/10/2011 |
| 201123002 | 7701.02-00 | Partnerships v. Associations | 06/10/2011 |
| 201123002 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 06/10/2011 |
| 201123001 | 168.20-00 | Classification of Property | 06/10/2011 |
| 201122034 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 06/03/2011 |
| 201122033 | 9100.00-00 | Extension of Time for Making Certain Elections | 06/03/2011 |
| 201122032 | 408.03-00 | Rollover Contributions | 06/03/2011 |
| 201122031 | 408.03-00 | Rollover Contributions | 06/03/2011 |
