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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 32526 - 32550 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201117032 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 04/29/2011 |
| 201117031 | 6343.00-00 | Authority to Release Levy | 04/29/2011 |
| 201117030 | 6331.17-00 | Interest of Taxpayer | 04/29/2011 |
| 201117029 | 6103.02-08 | Disclosure | 04/29/2011 |
| 201117028 | 193.00-00 | Tertiary Injectants (See Also 4993.02-00|et seq.) | 04/29/2011 |
| 201117028 | 7805.03-00 | Reversals of Regulations or Rulings With Retroactive Effect | 04/29/2011 |
| 201117027 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 04/29/2011 |
| 201117026 | 117.06-09 | Determination of Amount Representing Payment For Services | 04/29/2011 |
| 201117026 | 3121.01-00 | Wages | 04/29/2011 |
| 201117025 | 528.00-00 | Certain Homeowners Associations | 04/29/2011 |
| 201117025 | 9100.34-00 | Section 528 Election to be Treated as Homeowner Association | 04/29/2011 |
| 201117024 | 528.00-00 | Certain Homeowners Associations | 04/29/2011 |
| 201117024 | 9100.34-00 | Section 528 Election to be Treated as Homeowner Association | 04/29/2011 |
| 201117023 | 9100.22-00 | Other | 04/29/2011 |
| 201117023 | 172.01-00 | Carryback and Carryover | 04/29/2011 |
| 201117023 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/29/2011 |
| 201117022 | 9100.22-00 | Other | 04/29/2011 |
| 201117022 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 04/29/2011 |
| 201117021 | 1441.02-00 | Income Subject to Withholding v. Not Subject to Withholding | 04/29/2011 |
| 201117020 | 1362.00-00 | Election by Small Business Corporation | 04/29/2011 |
| 201117020 | 1362.01-02 | Election After Termination | 04/29/2011 |
| 201117019 | 9100.22-00 | Other | 04/29/2011 |
| 201117018 | 7701.00-00 | Definitions | 04/29/2011 |
| 201117018 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/29/2011 |
| 201117017 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/29/2011 |
