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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 44051 - 44075 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200817036 | 6672.00-00 | Failure to Collect and Pay Over Tax, or Attempt to Evade or Defeat Tax or Supply Information by DISC or FSC | 04/25/2008 |
| 200817036 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 04/25/2008 |
| 200817035 | 475.02-01 | Securities Held for Investment | 04/25/2008 |
| 200817034 | 1362.00-00 | Election by Small Business Corporation | 04/25/2008 |
| 200817034 | 1362.04-00 | Inadvertent Terminations | 04/25/2008 |
| 200817033 | 472.01-00 | Election | 04/25/2008 |
| 200817033 | 9100.11-00 | Section 472; LIFO Election | 04/25/2008 |
| 200817032 | 1362.01-03 | Late Elections | 04/25/2008 |
| 200817031 | 301.00-00 | Distributions of Property | 04/25/2008 |
| 200817031 | 305.03-00 | Distributions in Lieu of Money | 04/25/2008 |
| 200817030 | 9100.10-01 | Accounting Methods | 04/25/2008 |
| 200817029 | 312.01-00 | Computations of Earnings and Profits | 04/25/2008 |
| 200817028 | 860D.01-00 | Election | 04/25/2008 |
| 200817028 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2008 |
| 200817027 | 9100.09-00 | Section 442; Accounting Periods | 04/25/2008 |
| 200817026 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/25/2008 |
| 200817025 | 856.00-00 | Definition of Real Estate Investment Trust | 04/25/2008 |
| 200817025 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2008 |
| 200817024 | 163.03-02 | Investment Interest | 04/25/2008 |
| 200817024 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2008 |
| 200817023 | 1362.02-03 | Passive Investment Income | 04/25/2008 |
| 200817022 | 1362.01-03 | Late Elections | 04/25/2008 |
| 200817021 | 7701.00-00 | Definitions | 04/25/2008 |
| 200817021 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/25/2008 |
| 200817020 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 04/25/2008 |
