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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 38526 - 38550 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200941039 | 501.36-00 | Business Activities | 10/09/2009 |
| 200941038 | 501.03-30 | Organizational and Operational Tests | 10/09/2009 |
| 200941038 | 501.03-33 | Lessening the Burdens of Government | 10/09/2009 |
| 200941037 | 408.03-00 | Rollover Contributions | 10/09/2009 |
| 200941036 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 10/09/2009 |
| 200941035 | 408.03-00 | Rollover Contributions | 10/09/2009 |
| 200941034 | 408.03-00 | Rollover Contributions | 10/09/2009 |
| 200941033 | 402.08-00 | Rollover Contributions | 10/09/2009 |
| 200941032 | 408.03-00 | Rollover Contributions | 10/09/2009 |
| 200941031 | 408.03-00 | Rollover Contributions | 10/09/2009 |
| 200941030 | 6330.00-00 | Collection Due Process - Levy | 10/09/2009 |
| 200941029 | 7503.00-00 | Time for Performance of Acts Where Last Day Falls on Saturday, Sunday, or Legal Holiday | 10/09/2009 |
| 200941028 | 6611.00-00 | Interest on Overpayments (Interest v. No Interest) | 10/09/2009 |
| 200941027 | 6227.00-00 | Administrative Adjustments Requests | 10/09/2009 |
| 200941026 | 6224.01-01 | Settlement Agreement | 10/09/2009 |
| 200941025 | 6231.00-00 | Definitions and Special Rules | 10/09/2009 |
| 200941025 | 6231.01-01 | Exception for Small Partnerships | 10/09/2009 |
| 200941024 | 6231.01-00 | Partnerships | 10/09/2009 |
| 200941023 | 3504.00-00 | Acts to be Performed by Agents | 10/09/2009 |
| 200941022 | 09.13.04-00 | BC: Ch.13: Filing and allow post-petition claims(1305) | 10/09/2009 |
| 200941021 | 7422.01-00 | Necessity for Claim for Refund | 10/09/2009 |
| 200941021 | 6501.03-02 | Computation | 10/09/2009 |
| 200941020 | 6425.00-00 | Adjustment of Overpayment of Estimated Income Tax by Corporation | 10/09/2009 |
| 200941019 | 1361.05-00 | Qualified Subchapter S Subsidiary | 10/09/2009 |
| 200941019 | 1362.00-00 | Election by Small Business Corporation | 10/09/2009 |
