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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 49976 - 50000 of 77583
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200630019 | 263A.03-00 | Capitalization of Costs | 07/28/2006 |
| 200630019 | 263A.04-00 | Allocation Methods | 07/28/2006 |
| 200630019 | 446.00-00 | General Rule for Methods of Accounting (Permissible v. Not Permissible) | 07/28/2006 |
| 200630018 | 61.09-01 | Claim of Right | 07/28/2006 |
| 200630017 | 61.40-00 | Governmental Benefits and Subsidies | 07/28/2006 |
| 200630016 | 67.04-00 | Estates and Trusts | 07/28/2006 |
| 200630015 | 121.01-04 | Computation of Excludable Gain | 07/28/2006 |
| 200630014 | 9100.22-00 | Other | 07/28/2006 |
| 200630014 | 1503.04-00 | Dual Consolidated Loss | 07/28/2006 |
| 200630013 | 9100.22-00 | Other | 07/28/2006 |
| 200630013 | 1503.04-00 | Dual Consolidated Loss | 07/28/2006 |
| 200630012 | 453.00-00 | Installment Method (Available v. Not Available) | 07/28/2006 |
| 200630012 | 453.08-00 | Revocation of Elections | 07/28/2006 |
| 200630011 | 1362.01-03 | Late Elections | 07/28/2006 |
| 200630010 | 856.01-00 | Income Requirements | 07/28/2006 |
| 200630009 | 9100.22-00 | Other | 07/28/2006 |
| 200630009 | 1503.04-04 | Dual Resident Corporation | 07/28/2006 |
| 200630008 | 9100.22-00 | Other | 07/28/2006 |
| 200630008 | 1503.04-04 | Dual Resident Corporation | 07/28/2006 |
| 200630007 | 168.24-01 | Normalization Rules | 07/28/2006 |
| 200630006 | 170.00-00 | Charitable, Etc. Contributions and Gifts | 07/28/2006 |
| 200630006 | 2522.00-00 | Charitable and Similar Gifts (Deductible v. Not Deductible) | 07/28/2006 |
| 200630005 | 1031.06-00 | Multi-Party Exchanges | 07/28/2006 |
| 200630004 | 121.00-00 | Exclusion of Gain from Sale of Principal Residence (Amended by P.L. 105-34, Section 312(a)) | 07/28/2006 |
| 200630003 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/28/2006 |
