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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 54051 - 54075 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200504029 | 882.00-00 | Tax on Income of Foreign Corporations Connected with United States Business | 01/28/2005 |
| 200504029 | 6213.00-00 | Restrictions Applicable to Deficiencies; Petition to Tax Court | 01/28/2005 |
| 200504028 | 6702.00-00 | Frivolous Income Tax Return | 01/28/2005 |
| 200504028 | 6702.01-00 | What Constitutes | 01/28/2005 |
| 200504028 | 6611.09-00 | No Interest Until Return in Processible Form | 01/28/2005 |
| 200504028 | 7405.00-00 | Action for Recovery of Erroneous Refunds | 01/28/2005 |
| 200504027 | 61.13-07 | Refund of Taxes or Duties | 01/28/2005 |
| 200504027 | 111.06-00 | Tax Refunds | 01/28/2005 |
| 200504027 | 164.01-00 | Real Property Taxes | 01/28/2005 |
| 200504026 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 01/28/2005 |
| 200504025 | 877.00-00 | Expatriation to Avoid Tax | 01/28/2005 |
| 200504024 | 2642.-01-00 | (blank) | 01/28/2005 |
| 200504024 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/28/2005 |
| 200504023 | 877.01-00 | Expatriation to Avoid Tax; Principal Purpose--the Avoidance of Tax | 01/28/2005 |
| 200504022 | 877.01-00 | Principal Purpose--the Avoidance of Tax | 01/28/2005 |
| 200504021 | 1362.01-03 | Late Elections | 01/28/2005 |
| 200504020 | 1362.01-03 | Late Elections | 01/28/2005 |
| 200504019 | 338.01-02 | Time in which Election must be made | 01/28/2005 |
| 200504019 | 9100.07-00 | Section 338(h)(1); Election Under Section 1.338(h)(10)-1T | 01/28/2005 |
| 200504018 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/28/2005 |
| 200504017 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/28/2005 |
| 200504016 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/28/2005 |
| 200504015 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/28/2005 |
| 200504014 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/28/2005 |
| 200504013 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/28/2005 |
