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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 34851 - 34875 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201032041 | 6229.02-00 | Extension by Agreement | 08/13/2010 |
| 201032040 | 6223.00-00 | Notice to Partners of Proceedings | 08/13/2010 |
| 201032039 | 6221.00-00 | Tax Treatment Determined At Partnership Level | 08/13/2010 |
| 201032038 | 168.20-00 | Classification of Property | 08/13/2010 |
| 201032038 | 168.36-00 | Additional First Year Depreciation | 08/13/2010 |
| 201032037 | 7701.02-00 | Partnerships v. Associations | 08/13/2010 |
| 201032036 | 7701.02-00 | Partnerships v. Associations | 08/13/2010 |
| 201032035 | 356.01-01 | Dividend Status | 08/13/2010 |
| 201032034 | 1362.04-00 | Inadvertent Terminations | 08/13/2010 |
| 201032033 | 562.03-00 | Preferential Dividends | 08/13/2010 |
| 201032032 | 382.12-06 | Fluctuation in Value | 08/13/2010 |
| 201032031 | 1362.00-00 | Election by Small Business Corporation | 08/13/2010 |
| 201032031 | 1362.01-03 | Late Elections | 08/13/2010 |
| 201032030 | 1362.00-00 | Election by Small Business Corporation | 08/13/2010 |
| 201032030 | 1362.04-00 | Inadvertent Terminations | 08/13/2010 |
| 201032029 | 1362.01-03 | Late Elections | 08/13/2010 |
| 201032028 | 1362.01-03 | Late Elections | 08/13/2010 |
| 201032027 | 1362.01-03 | Late Elections | 08/13/2010 |
| 201032026 | 2601.00-00 | Tax On Generation Skipping Transfers | 08/13/2010 |
| 201032025 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 08/13/2010 |
| 201032024 | 9100.00-00 | Extension of Time for Making Certain Elections | 08/13/2010 |
| 201032024 | 2642.00-00 | Inclusion Ratio | 08/13/2010 |
| 201032023 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 08/13/2010 |
| 201032023 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 08/13/2010 |
| 201032022 | 2056A.00-00 | Qualified Domestic Trusts (Deductible v. Not Deductible) | 08/13/2010 |
