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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 55801 - 55825 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200428012 | 9100.01-00 | Section 42; Low-Income Housing Credit | 07/09/2004 |
| 200428011 | 263.02-01 | Oil and Gas Wells (See Also 291.02-01|et seq.) | 07/09/2004 |
| 200428011 | 9100.01-00 | Section 42; Low-Income Housing Credit | 07/09/2004 |
| 200428010 | 263.02-01 | Oil and Gas Wells (See Also 291.02-01|et seq.) | 07/09/2004 |
| 200428010 | 9100.01-00 | Section 42; Low-Income Housing Credit | 07/09/2004 |
| 200428009 | 7701.00-00 | Definitions | 07/09/2004 |
| 200428009 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/09/2004 |
| 200428008 | 7701.00-00 | Definitions | 07/09/2004 |
| 200428008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/09/2004 |
| 200428007 | 1503.04-00 | Dual Consolidated Loss | 07/09/2004 |
| 200428007 | 1503.04-07 | Recapture | 07/09/2004 |
| 200428006 | 9100.00-00 | Extension of Time for Making Certain Elections | 07/09/2004 |
| 200428006 | 856.00-00 | Definition of Real Estate Investment Trust | 07/09/2004 |
| 200428005 | 9100.09-00 | Section 442; Accounting Periods | 07/09/2004 |
| 200428004 | 1361.03-02 | Qualified Subchapter S Trusts | 07/09/2004 |
| 200428003 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 07/09/2004 |
| 200428002 | 9999.98-00 | Not Able to Identify Under Present List | 07/09/2004 |
| 200428001 | 1362.01-00 | Eligible v. Ineligible | 07/09/2004 |
| 200427031 | 512.01-00 | Exception, Additions, and Limitations on Unrelated Income | 07/02/2004 |
| 200427031 | 512.09-03 | Section 501(c)(7), (9), (17), or (20) Organizations (See Also 419.00-00|et. seq.) | 07/02/2004 |
| 200427031 | 512.00-00 | Unrelated Business Taxable Income (Taxable v. Not Taxable) | 07/02/2004 |
| 200427030 | 414.00-00 | Definitions and Special Rules | 07/02/2004 |
| 200427029 | 408.03-00 | Rollover Contributions | 07/02/2004 |
| 200427028 | 408.03-00 | Rollover Contributions | 07/02/2004 |
| 200427027 | 408.03-00 | Rollover Contributions | 07/02/2004 |
