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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 44251 - 44275 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200815006 | 167.22-01 | Normalization Rules | 04/11/2008 |
| 200815005 | 167.22-01 | Normalization Rules | 04/11/2008 |
| 200815004 | 167.22-01 | Normalization Rules | 04/11/2008 |
| 200815003 | 1362.01-03 | Late Elections | 04/11/2008 |
| 200815002 | 9100.29-00 | Regulation Section 1.337(d); Loss on Stock of Subsidiary | 04/11/2008 |
| 200815002 | 337.16-02 | Allowable Worthless Stock Loss | 04/11/2008 |
| 200815001 | 6331.18-00 | Levy Procedure | 04/11/2008 |
| 200814030 | 408.03-00 | Rollover Contributions | 04/04/2008 |
| 200814030 | 501.03-05 | Corporations | 04/04/2008 |
| 200814030 | 501.03-08 | Educational Organizations | 04/04/2008 |
| 200814030 | 504.50-00 | Denial of Exemption | 04/04/2008 |
| 200814030 | 513.04-00 | Sales and Service to Public | 04/04/2008 |
| 200814029 | 408.03-00 | Rollover Contributions | 04/04/2008 |
| 200814028 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/04/2008 |
| 200814027 | 501.03-00 | Religious, Charitable, etc., Institutions and Community Chest | 04/04/2008 |
| 200814026 | 166.00-00 | Bad Debts | 04/04/2008 |
| 200814025 | 168.20-00 | Classification of Property | 04/04/2008 |
| 200814024 | 6601.12-00 | Statute of Limitations on Collection of Interest | 04/04/2008 |
| 200814023 | 3231.01-00 | Employers v. Not Employers | 04/04/2008 |
| 200814022 | 61.00-00 | Gross Income v. Not Gross Income | 04/04/2008 |
| 200814022 | 61.13-07 | Refund of Taxes or Duties | 04/04/2008 |
| 200814022 | 111.00-00 | Recovery of Certain Items Previously Deducted (Excluded v. Not Excluded) | 04/04/2008 |
| 200814022 | 111.06-00 | Tax Refunds | 04/04/2008 |
| 200814022 | 164.00-00 | Taxes | 04/04/2008 |
| 200814022 | 6050E.00-00 | State and Local Income Tax Refunds | 04/04/2008 |
