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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 54951 - 54975 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200444022 | 927.01-00 | Definition of Export Property | 10/29/2004 |
| 200444022 | 861.15-01 | Sale Method | 10/29/2004 |
| 200444021 | 2053.00-00 | Expenses, Indebtedness, and Taxes (Deductible v. Not Deductible) | 10/29/2004 |
| 200444021 | 691.00-00 | Recipients of Income in Respect of Decedents | 10/29/2004 |
| 200444020 | 6601.00-00 | Interest on Underpayment, Nonpayment, or Extensions of Time for Payment of Tax (Interest v. No Interest Imposed) | 10/29/2004 |
| 200444020 | 6611.00-00 | Interest on Overpayments (Interest v. No Interest) | 10/29/2004 |
| 200444019 | 6532.00-00 | Periods of Limitation on Suits (Barred v. Not Barred) | 10/29/2004 |
| 200444019 | 6532.02-01 | Date of Rejection of Refund Claim | 10/29/2004 |
| 200444019 | 6532.02-04 | Extension of Time | 10/29/2004 |
| 200444018 | 1362.04-00 | Inadvertent Terminations | 10/29/2004 |
| 200444017 | 1362.04-00 | Inadvertent Terminations | 10/29/2004 |
| 200444016 | 2642.01-00 | Inclusion Ratio Defined | 10/29/2004 |
| 200444016 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/29/2004 |
| 200444015 | 1362.00-00 | Election by Small Business Corporation | 10/29/2004 |
| 200444014 | 1361.03-02 | Qualified Subchapter S Trusts | 10/29/2004 |
| 200444013 | 1361.03-02 | Qualified Subchapter S Trusts | 10/29/2004 |
| 200444012 | 1361.03-02 | Qualified Subchapter S Trusts | 10/29/2004 |
| 200444011 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/29/2004 |
| 200444010 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/29/2004 |
| 200444009 | 2642.00-00 | Inclusion Ratio | 10/29/2004 |
| 200444009 | 9100.22-00 | Other | 10/29/2004 |
| 200444008 | 1362.01-03 | Late Elections | 10/29/2004 |
| 200444007 | 1362.04-00 | Inadvertent Terminations | 10/29/2004 |
| 200444006 | 7701.00-00 | Definitions | 10/29/2004 |
| 200444006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/29/2004 |
