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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 33851 - 33875 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201049029 | 199.08-00 | Other Rules | 12/10/2010 |
| 201049028 | 108.01-00 | Exclusion From Gross Income | 12/10/2010 |
| 201049027 | 7436.01-00 | Tax Court Jurisdiction | 12/10/2010 |
| 201049027 | 3406.00-00 | Backup Withholding | 12/10/2010 |
| 201049026 | 168.20-00 | Classification of Property | 12/10/2010 |
| 201049025 | 1374.00-00 | Tax Imposed On Certain Built-In Gains (for Corporations Electing S Status After 12/31/86) | 12/10/2010 |
| 201049025 | 1502.76-00 | Taxable Year of Members of Group | 12/10/2010 |
| 201049025 | 1361.00-00 | Definitions | 12/10/2010 |
| 201049025 | 1361.05-00 | Qualified Subchapter S Subsidiary | 12/10/2010 |
| 201049024 | 381.04-03 | Change With Consent of Commissioner | 12/10/2010 |
| 201049024 | 1272.01-00 | Constant Interest Rate (Economic Accrual) | 12/10/2010 |
| 201049024 | 1273.01-03 | De Minimis Rule | 12/10/2010 |
| 201049023 | 1362.01-03 | Late Elections | 12/10/2010 |
| 201049023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 12/10/2010 |
| 201049022 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 12/10/2010 |
| 201049022 | 1502.75-00 | Filing Requirements | 12/10/2010 |
| 201049021 | 901.01-04 | Dual Capacity Taxpayers | 12/10/2010 |
| 201049020 | 9100.00-00 | Extension of Time for Making Certain Elections | 12/10/2010 |
| 201049019 | 1362.01-03 | Late Elections | 12/10/2010 |
| 201049018 | 42.00-00 | Low-Income Housing Credit | 12/10/2010 |
| 201049017 | 1362.01-03 | Late Elections | 12/10/2010 |
| 201049016 | 2601.03-01 | Irrevocable Trusts | 12/10/2010 |
| 201049015 | 851.02-00 | Gross Income Requirement | 12/10/2010 |
| 201049014 | 1502.75-00 | Filing Requirements | 12/10/2010 |
| 201049013 | 856.00-00 | Definition of Real Estate Investment Trust | 12/10/2010 |
