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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 23001 - 23025 of 77358
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 201447032 | 6501.00-00 | Limitations on Assessment and Collection (Barred v. Not Barred) | 11/21/2014 |
| 201447031 | 6222.00-00 | Partner's Return Must Be Consistent with Partnership Return or Secretary Notified of Inconsistency | 11/21/2014 |
| 201447031 | 6231.03-00 | Partnership Item | 11/21/2014 |
| 201447030 | 861.02-00 | Interest | 11/21/2014 |
| 201447029 | 6333.00-00 | Production of Books | 11/21/2014 |
| 201447028 | 6331.00-00 | Levy and Distraint | 11/21/2014 |
| 201447027 | 199.02-00 | Wage Limitation | 11/21/2014 |
| 201447026 | 2642.00-00 | Inclusion Ratio | 11/21/2014 |
| 201447025 | 3406.00-00 | Backup Withholding | 11/21/2014 |
| 201447025 | 6041.00-00 | Information at Source | 11/21/2014 |
| 201447024 | 1295.02-02 | Retroactive Elections | 11/21/2014 |
| 201447023 | 144.02-00 | Student Loan Bonds; Defined | 11/21/2014 |
| 201447022 | 1295.02-02 | Retroactive Elections | 11/21/2014 |
| 201447021 | 9100.09-00 | Section 442; Accounting Periods | 11/21/2014 |
| 201447020 | 1022.00-00 | Basis Rules Applicable to the Estates of Decedents Dying in 2010 | 11/21/2014 |
| 201447019 | 301.00-00 | Distributions of Property | 11/21/2014 |
| 201447019 | 305.00-00 | Distributions of Stock and Stock Rights (301 Distribution v. Tax Free Distribution) | 11/21/2014 |
| 201447019 | 305.01-00 | Stock Dividends | 11/21/2014 |
| 201447019 | 305.03-00 | Distributions in Lieu of Money | 11/21/2014 |
| 201447018 | 168.00-00 | Modified Accelerated Cost Recovery System | 11/21/2014 |
| 201447018 | 9100.04-00 | Section 168; MACRS | 11/21/2014 |
| 201447017 | 7701.00-00 | Definitions | 11/21/2014 |
| 201447017 | 9100.00-00 | Extension of Time for Making Certain Elections | 11/21/2014 |
| 201447017 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 11/21/2014 |
| 201447016 | 263.00-00 | Capital Expenditures (Deductible v. Not Deductible) | 11/21/2014 |
