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 69651 - 69675 of 76413
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| 200029024 | 338.01-02 | Time in which Election must be made | 07/21/2000 |
| 200029024 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 07/21/2000 |
| 200029023 | 338.01-02 | Time in which Election must be made | 07/21/2000 |
| 200029023 | 9100.06-00 | Section 338(g); Election Under Section 1.338-1T(c)(1) | 07/21/2000 |
| 200029022 | 468A.01-01 | Election of Application of 468A | 07/21/2000 |
| 200029021 | 468A.01-01 | Election of Application of 468A | 07/21/2000 |
| 200029020 | 104.00-00 | Compensation for Injuries and Sickness (Excluded v. Not Excluded) | 07/21/2000 |
| 200029019 | 9100.09-00 | Section 442; Accounting Periods | 07/21/2000 |
| 200029018 | 163.06-00 | Qualified Residence Interest | 07/21/2000 |
| 200029017 | 29.01-00 | Allowance of Credit | 07/21/2000 |
| 200029016 | 1362.01-03 | Late Elections | 07/21/2000 |
| 200029015 | 41.01-00 | Alternative Incremental Credit | 07/21/2000 |
| 200029014 | 1502.20-00 | Loss Disallowance Rule | 07/21/2000 |
| 200029014 | 9100.28-00 | Regulation Section 1.1502-20; Loss Disallowance Rule | 07/21/2000 |
| 200029013 | 83.08-00 | Deduction by Employer | 07/21/2000 |
| 200029012 | 1501.00-00 | Privilege to File Consolidated Returns (May v. May Not File Consolidated Return) | 07/21/2000 |
| 200029012 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 07/21/2000 |
| 200029011 | 471.07-00 | Inventories of Miners and Manufacturers | 07/21/2000 |
| 200029011 | 925.01-00 | Computation of Transfer Pricing | 07/21/2000 |
| 200029010 | 162.04-03 | Capture Insurance | 07/21/2000 |
| 200029009 | 6330.00-00 | Collection Due Process - Levy | 07/21/2000 |
| 200029008 | 6695.00-00 | Other Assessable Penalties With Respect to the Preparation of Income Tax Returns for Other Persons | 07/21/2000 |
| 200029008 | 7216.20-00 | Permitted Disclosures Without Taxpayer Consent | 07/21/2000 |
| 200029008 | 7602.08-00 | Use of Summons | 07/21/2000 |
| 200029007 | 6511.00-00 | Limitations on Credit or Refund (Barred v. Not Barred) | 07/21/2000 |
