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 47051 - 47075 of 76797
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200714018 | 3121.16-01 | Employer Contributions | 04/06/2007 |
| 200714017 | 108.02-00 | Reduction of Tax Attributes | 04/06/2007 |
| 200714017 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/06/2007 |
| 200714016 | 2601.00-00 | Tax On Generation Skipping Transfers | 04/06/2007 |
| 200714015 | 831.00-00 | Tax On Insurance Companies Other Than Life Insurance Companies | 04/06/2007 |
| 200714015 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/06/2007 |
| 200714014 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/06/2007 |
| 200714013 | 45K.00-00 | Credit for Producing Fuel from a Nonconventional Source (Redesignates Existing Sec. 29 as Sec. 45K as of 12/31/2005) | 04/06/2007 |
| 200714012 | 9100.22-00 | Other | 04/06/2007 |
| 200714012 | 1503.04-04 | Dual Resident Corporation | 04/06/2007 |
| 200714011 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 04/06/2007 |
| 200714011 | 1502.75-00 | Filing Requirements | 04/06/2007 |
| 200714010 | 1381.02-00 | Certain Other Cooperatives | 04/06/2007 |
| 200714009 | 2601.03-01 | Irrevocable Trusts | 04/06/2007 |
| 200714008 | 166.00-00 | Bad Debts | 04/06/2007 |
| 200714007 | 468B.02-00 | Taxation of Designated Settlement Funds | 04/06/2007 |
| 200714007 | 468B.04-00 | Definitions | 04/06/2007 |
| 200714007 | 468B.07-00 | Clarification Of Taxation of Certain Funds | 04/06/2007 |
| 200714006 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/06/2007 |
| 200714006 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/06/2007 |
| 200714005 | 9100.00-00 | Extension of Time for Making Certain Elections | 04/06/2007 |
| 200714005 | 754.00-00 | Manner of Electing Optional Adjustment to Basis of Partnership Property | 04/06/2007 |
| 200714004 | 4471.00-00 | Transportation By Water | 04/06/2007 |
| 200714004 | 4472.01-00 | Covered Voyage | 04/06/2007 |
| 200714003 | 9100.22-00 | Other | 04/06/2007 |
