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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 33676 - 33700 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201050030 | 6320.00-00 | Collection Due Process - Lien | 12/17/2010 |
| 201050030 | 6330.00-00 | Collection Due Process - Levy | 12/17/2010 |
| 201050030 | 6212.02-04 | Last Known Address | 12/17/2010 |
| 201050029 | 6103.05-00 | Disclosure to Persons Having Material Interest | 12/17/2010 |
| 201050029 | 6103.08-00 | Disclosure to Federal Employees for Tax Administration Purposes | 12/17/2010 |
| 201050028 | 1362.01-03 | Late Elections | 12/17/2010 |
| 201050027 | 1382.00-00 | Taxable Income of Cooperatives | 12/17/2010 |
| 201050027 | 199.06-00 | Agricultural and Horticultural Cooperatives | 12/17/2010 |
| 201050026 | 338.01-02 | Time in which Election must be made | 12/17/2010 |
| 201050026 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 12/17/2010 |
| 201050025 | 1362.04-00 | Inadvertent Terminations | 12/17/2010 |
| 201050024 | 1362.01-00 | Eligible v. Ineligible | 12/17/2010 |
| 201050024 | 1362.01-03 | Late Elections | 12/17/2010 |
| 201050023 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/17/2010 |
| 201050023 | 469.03-03 | Definition of Activity | 12/17/2010 |
| 201050022 | 469.03-03 | Definition of Activity | 12/17/2010 |
| 201050022 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/17/2010 |
| 201050021 | 1362.00-00 | Election by Small Business Corporation | 12/17/2010 |
| 201050021 | 1362.01-02 | Election After Termination | 12/17/2010 |
| 201050021 | 1362.02-00 | Termination of Election | 12/17/2010 |
| 201050021 | 1362.02-02 | Ceases to be Small Business Corporation | 12/17/2010 |
| 201050021 | 1362.04-00 | Inadvertent Terminations | 12/17/2010 |
| 201050020 | 368.05-00 | Recapitalization (Type "E") | 12/17/2010 |
| 201050020 | 368.06-00 | Change in Identity, etc. (Type "F") | 12/17/2010 |
| 201050020 | 305.13-02 | Recapitalizations | 12/17/2010 |
