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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 34626 - 34650 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201036022 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 09/10/2010 |
| 201036022 | 6501.07-10 | Determination of Gross Income | 09/10/2010 |
| 201036021 | 9103.00-00 | Attorneys | 09/10/2010 |
| 201036020 | 6511.03-03 | Foreign Tax Credit | 09/10/2010 |
| 201036019 | 7701.00-00 | Definitions | 09/10/2010 |
| 201036019 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/10/2010 |
| 201036018 | 6335.10-00 | Notice | 09/10/2010 |
| 201036017 | 6231.01-01 | Exception for Small Partnerships | 09/10/2010 |
| 201036016 | 6331.18-00 | Levy Procedure | 09/10/2010 |
| 201036015 | 6701.02-00 | Penalty Amount | 09/10/2010 |
| 201036014 | 4261.00-00 | Transportation of Persons by Air (Taxable v. Nontaxable) | 09/10/2010 |
| 201036014 | 4291.01-00 | Refusal to Pay Collected Taxes | 09/10/2010 |
| 201036014 | 6672.00-00 | Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC | 09/10/2010 |
| 201036014 | 4103.00-00 | Certain Additional Persons Liable for Tax Where Willful Failure to Pay | 09/10/2010 |
| 201036013 | 2056.00-00 | Bequests, etc., to Surviving Spouse (Marital Deduction v. No Marital Deduction) | 09/10/2010 |
| 201036013 | 2044.00-00 | Certain Property for which Marital Deduction was Previously Allowed | 09/10/2010 |
| 201036013 | 2652.01-02 | Special Election for QTIP | 09/10/2010 |
| 201036012 | 1381.00-00 | Organizations to Which Part Applies | 09/10/2010 |
| 201036011 | 2642.00-00 | Inclusion Ratio | 09/10/2010 |
| 201036011 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/10/2010 |
| 201036010 | 2642.00-00 | Inclusion Ratio | 09/10/2010 |
| 201036010 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/10/2010 |
| 201036009 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 09/10/2010 |
| 201036008 | 115.00-00 | Income of States, Municipalities, etc. | 09/10/2010 |
| 201036007 | 355.00-00 | Distribution of Stock and Securities of a Controlled Corporation | 09/10/2010 |
