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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 43526 - 43550 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200828012 | 1362.00-00 | Election by Small Business Corporation | 07/11/2008 |
| 200828011 | 162.00-00 | Trade or Business (Deductible v. Not Deductible) | 07/11/2008 |
| 200828011 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 07/11/2008 |
| 200828011 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 07/11/2008 |
| 200828010 | 468A.01-00 | In General | 07/11/2008 |
| 200828009 | 468A.01-00 | In General | 07/11/2008 |
| 200828008 | 468A.01-00 | In General | 07/11/2008 |
| 200828007 | 1362.01-03 | Late Elections | 07/11/2008 |
| 200828006 | 468A.01-00 | In General | 07/11/2008 |
| 200828005 | 468A.01-00 | In General | 07/11/2008 |
| 200828004 | 468A.01-00 | In General | 07/11/2008 |
| 200828003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/11/2008 |
| 200828002 | 1362.01-03 | Late Elections | 07/11/2008 |
| 200828001 | 468A.04-02 | Revised Schedules | 07/11/2008 |
| 200827041 | 501.33-00 | Private v. Public Interest Served | 07/04/2008 |
| 200827040 | 9999.98-00 | Not Able to Identify Under Present List | 07/04/2008 |
| 200827039 | 4946.01-00 | Disqualified Person | 07/04/2008 |
| 200827039 | 4943.03-00 | Definition of Excess Business Holdings | 07/04/2008 |
| 200827038 | 509.02-02 | Supporting Organizations | 07/04/2008 |
| 200827038 | 4946.01-00 | Disqualified Person | 07/04/2008 |
| 200827037 | 4946.01-00 | Disqualified Person | 07/04/2008 |
| 200827037 | 4943.03-00 | Definition of Excess Business Holdings | 07/04/2008 |
| 200827036 | 412.06-00 | Minimum Funding Waiver | 07/04/2008 |
| 200827035 | 402.08-00 | Rollover Contributions | 07/04/2008 |
| 200827035 | 72.20-00 | Tax on Early Distributions from Qualified Retirement Plans | 07/04/2008 |
