)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
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.
- Enter a term in the Find box.
- Click the Search button.
Showing 41201 - 41225 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200908022 | 1362.01-03 | Late Elections | 02/20/2009 |
| 200908021 | 7701.00-00 | Definitions | 02/20/2009 |
| 200908021 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/20/2009 |
| 200908021 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/20/2009 |
| 200908020 | 1295.02-02 | Retroactive Elections | 02/20/2009 |
| 200908019 | 807.02-00 | Rules for Certain Reserves; Items Taken Into Account | 02/20/2009 |
| 200908019 | 871.04-00 | Repeal of Tax on Interest of Non-resident Alien Individuals Received From Certain Portfolio Debt Investments | 02/20/2009 |
| 200908019 | 881.02-00 | Repeal of Tax On Interest of Foreign Corporations Received From Certain Portfolio Debt Investments | 02/20/2009 |
| 200908018 | 754.02-00 | Timeliness of Election | 02/20/2009 |
| 200908018 | 9100.15-00 | Section 754; Manner of Electing Optional Adjustment to Basis of Partnership Property | 02/20/2009 |
| 200908017 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/20/2009 |
| 200908017 | 7701.00-00 | Definitions | 02/20/2009 |
| 200908017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 02/20/2009 |
| 200908016 | 332.00-00 | Complete Liquidation of Subsidiaries | 02/20/2009 |
| 200908016 | 351.00-00 | Transfer to Corporation Controlled by Transferor | 02/20/2009 |
| 200908015 | 7701.00-00 | Definitions | 02/20/2009 |
| 200908015 | 9100.00-00 | Extension of Time for Making Certain Elections | 02/20/2009 |
| 200908014 | 59.00-00 | Other Definitions and Special Rules | 02/20/2009 |
| 200908014 | 174.00-00 | Research and Experimental Expenditures (Deductible v. Not Deductible) | 02/20/2009 |
| 200908014 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 02/20/2009 |
| 200908014 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 02/20/2009 |
| 200908013 | 115.00-00 | Income of States, Municipalities, etc. | 02/20/2009 |
| 200908012 | 1502.21-00 | Consolidated Net Operating Loss Deduction | 02/20/2009 |
| 200908012 | 9100.22-00 | Other | 02/20/2009 |
| 200908011 | 115.00-00 | Income of States, Municipalities, etc. | 02/20/2009 |
