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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 35401 - 35425 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201025075 | 6231.05-00 | Definitions and Special Rules; Affected Item | 06/25/2010 |
| 201025074 | 6231.01-00 | Definitions and Special Rules; Partnerships | 06/25/2010 |
| 201025073 | 6103.05-00 | Disclosure to Persons Having Material Interest | 06/25/2010 |
| 201025072 | 482.11-10 | Cost Sharing Buy-In Payments | 06/25/2010 |
| 201025072 | 482.03-07 | Service Charges and Fees | 06/25/2010 |
| 201025071 | 6103.09-01 | Disclosure for use in Criminal Investigations | 06/25/2010 |
| 201025070 | 1502.77-00 | Common Parent Agent for Subsidiaries | 06/25/2010 |
| 201025070 | 6501.04-05 | Consolidated Returns | 06/25/2010 |
| 201025070 | 6501.08-00 | Waiver of Limitation (Waived v. Not Waived) | 06/25/2010 |
| 201025069 | 6229.02-00 | Extension by Agreement | 06/25/2010 |
| 201025068 | 6411.00-00 | Tentative Carryback and Refund Adjustments | 06/25/2010 |
| 201025068 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 06/25/2010 |
| 201025067 | 6229.02-00 | Extension by Agreement | 06/25/2010 |
| 201025066 | 6229.02-00 | Extension by Agreement | 06/25/2010 |
| 201025065 | 6229.02-00 | Extension by Agreement | 06/25/2010 |
| 201025064 | 6233.00-00 | Extension to Entities Filing Partnership Returns, Etc. | 06/25/2010 |
| 201025063 | 1397.00-00 | Empowerment Zone - Other definitions and special rules | 06/25/2010 |
| 201025062 | 6511.02-00 | Payment Date | 06/25/2010 |
| 201025061 | 6223.00-00 | Notice to Partners of Proceedings | 06/25/2010 |
| 201025060 | 6224.01-01 | Settlement Agreement | 06/25/2010 |
| 201025059 | 894.11-00 | Pensions | 06/25/2010 |
| 201025058 | 6511.02-00 | Payment Date | 06/25/2010 |
| 201025057 | 6230.00-00 | Additional Administration Provisions | 06/25/2010 |
| 201025056 | 3121.16-02 | Nonqualified Deferred Compensation Plans | 06/25/2010 |
| 201025055 | 3121.16-02 | Nonqualified Deferred Compensation Plans | 06/25/2010 |
