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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 57901 - 57925 of 76888
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200339035 | 103.00-00 | Interest on State and Local Bonds (Formerly Interest on Certain Governmental Obligations) | 09/26/2003 |
| 200339034 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/26/2003 |
| 200339034 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/26/2003 |
| 200339033 | 9100.00-00 | Extension of Time for Making Certain Elections | 09/26/2003 |
| 200339033 | 1361.05-00 | Qualified Subchapter S Subsidiary | 09/26/2003 |
| 200339032 | 168.22-01 | Property Placed in Service Before January 1, 1981 | 09/26/2003 |
| 200339031 | 168.22-01 | Property Placed in Service Before January 1, 1981 | 09/26/2003 |
| 200339030 | 468A.04-02 | Revised Schedules | 09/26/2003 |
| 200339029 | 468A.04-02 | Revised Schedules | 09/26/2003 |
| 200339028 | 7701.03-00 | Association v. Trust | 09/26/2003 |
| 200339028 | 671.00-00 | Trust Income, Deductions, and Credits Attributable to Grantors and OthersAs Substantial Owners | 09/26/2003 |
| 200339027 | 1362.01-03 | Late Elections | 09/26/2003 |
| 200339026 | 7701.00-00 | Definitions | 09/26/2003 |
| 200339026 | 1361.03-01 | Grantor Trusts | 09/26/2003 |
| 200339025 | 2057.00-00 | Bequests, Etc. to Certain Minor Children (Repealed 1981) | 09/26/2003 |
| 200339025 | 9100.22-00 | Other | 09/26/2003 |
| 200339024 | 1362.01-03 | Late Elections | 09/26/2003 |
| 200339023 | 1362.01-03 | Late Elections | 09/26/2003 |
| 200339023 | 7701.00-00 | Definitions | 09/26/2003 |
| 200339023 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 09/26/2003 |
| 200339022 | 42.00-00 | Low-Income Housing Credit | 09/26/2003 |
| 200339021 | 2511.10-00 | Transfer of Life Estate or Other Right Over Income | 09/26/2003 |
| 200339021 | 2518.01-01 | Time Limit | 09/26/2003 |
| 200339020 | 1362.01-03 | Late Elections | 09/26/2003 |
| 200339019 | 1362.01-03 | Late Elections | 09/26/2003 |
