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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 43476 - 43500 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200829011 | 61.00-00 | Gross Income v. Not Gross Income | 07/18/2008 |
| 200829010 | 338.01-02 | Time in which Election must be made | 07/18/2008 |
| 200829010 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 07/18/2008 |
| 200829009 | 9100.09-00 | Section 442; Accounting Periods | 07/18/2008 |
| 200829008 | 103.02-02 | On Behalf Of | 07/18/2008 |
| 200829008 | 141.01-00 | Private Business Tests | 07/18/2008 |
| 200829007 | 1502.75-10 | When Group Remains in Existence | 07/18/2008 |
| 200829006 | 1362.04-00 | Inadvertent Terminations | 07/18/2008 |
| 200829005 | 1362.00-00 | Election by Small Business Corporation | 07/18/2008 |
| 200829004 | 7701.00-00 | Definitions | 07/18/2008 |
| 200829004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/18/2008 |
| 200829003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/18/2008 |
| 200829002 | 263A.00-00 | Capitalization and Inclusion in Inventory Costs of Certain Expenses | 07/18/2008 |
| 200829002 | 263A.03-02 | Indirect Costs | 07/18/2008 |
| 200829002 | 263A.04-05 | Simplified Production Method | 07/18/2008 |
| 200829002 | 263A.04-00 | Allocation Methods | 07/18/2008 |
| 200829002 | 381.05-00 | Inventories | 07/18/2008 |
| 200829001 | 468A.04-02 | Revised Schedules | 07/18/2008 |
| 200828038 | 412.06-00 | Minimum Funding Waiver | 07/11/2008 |
| 200828037 | 72.00-00 | Annuities: Endowment and Life Insurance (Included v. Not Included in Gross Income) | 07/11/2008 |
| 200828036 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 07/11/2008 |
| 200828035 | 402.07-00 | Unrealized Appreciation of Employer's Securities | 07/11/2008 |
| 200828034 | 408.03-00 | Rollover Contributions | 07/11/2008 |
| 200828033 | 408.03-00 | Rollover Contributions | 07/11/2008 |
| 200828032 | 408.03-00 | Rollover Contributions | 07/11/2008 |
