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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 52151 - 52175 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200537032 | 3231.01-00 | Employers v. Not Employers | 09/16/2005 |
| 200537031 | 3231.01-00 | Employers v. Not Employers | 09/16/2005 |
| 200537030 | 3231.01-00 | Employers v. Not Employers | 09/16/2005 |
| 200537029 | 6501.07-00 | Omission of Income (25% Rule)--Exception to Period of Limitations | 09/16/2005 |
| 200537029 | 6229.03-01 | 6 Years for 3 Years | 09/16/2005 |
| 200537028 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/16/2005 |
| 200537028 | 7701.01-00 | Associations v. Corporations | 09/16/2005 |
| 200537028 | 1362.01-03 | Late Elections | 09/16/2005 |
| 200537027 | 2642.00-00 | Inclusion Ratio | 09/16/2005 |
| 200537027 | 9100.22-00 | Other | 09/16/2005 |
| 200537026 | 108.04-03 | Indebtedness Contributed to Capital | 09/16/2005 |
| 200537026 | 108.04-05 | Debt Satisfied by Corporation's Stock | 09/16/2005 |
| 200537025 | 61.00.00-00 | PAYMENT | 09/16/2005 |
| 200537025 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 09/16/2005 |
| 200537025 | 2601.00-00 | Tax On Generation Skipping Transfers | 09/16/2005 |
| 200537024 | 877.00-00 | Expatriation to Avoid Tax | 09/16/2005 |
| 200537023 | 877.00-00 | Expatriation to Avoid Tax | 09/16/2005 |
| 200537022 | 9100.22-00 | Other | 09/16/2005 |
| 200537022 | 1503.04-04 | Dual Resident Corporation | 09/16/2005 |
| 200537021 | 9100.22-00 | Other | 09/16/2005 |
| 200537021 | 1503.04-00 | Dual Consolidated Loss | 09/16/2005 |
| 200537020 | 2522.02-04 | Guaranteed Annuity and Unitrust Interests | 09/16/2005 |
| 200537020 | 2033.01-00 | Interest v. No Interest at Time of Death | 09/16/2005 |
| 200537020 | 2036.02-02 | Power in Decedent as Trustee | 09/16/2005 |
| 200537020 | 2038.02-04 | Grantor as Trustee | 09/16/2005 |
