IRS Written Determinations
Instructions: More Information:

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 https://www.irs.gov/pub/irs-wd/ folder.

More about Written Determinations

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.

  1. Enter a term in the Find Box.
  2. Select a category (column heading) in the drop down.
  3. Click Find.
Find Help

201 - 225 of 63,558 files Show per page:  25 50 100 200 « Previous | 5 6 7 8 9 10 11 12 13 14 | Next » 
Number Sorted Ascending Help on Number UILC Not sorted Help on UILC Subject Not sorted Help on Subject Released Not sorted Help on Released
199904014 163.08-00 Registration-required Obligations 01/29/1999
199904014 4701.01-00 Registration-Required Obligation 01/29/1999
199904015 381.04-03 Change With Consent of Commissioner 01/29/1999
199904015 446.09-00 Method of Accounting; Banks and Financial Institutions; Bad Debts 01/29/1999
199904016 338.01-02 Time in which Election must be made 01/29/1999
199904016 9100.07-00 Section 338(h)(1); Election Under Section 1.338(h)(10)-1T 01/29/1999
199904017 1001.00-00 Determination of Amount of and Recognition of Gain or Loss 01/29/1999
199904018 7701.00-00 Definitions 01/29/1999
199904018 7701.02-00 Partnerships v. Associations 01/29/1999
199904018 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999
199904019 856.04-00 Rents From Real Property 01/29/1999
199904020 7701.00-00 Definitions 01/29/1999
199904020 7701.02-00 Partnerships v. Associations 01/29/1999
199904020 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999
199904021 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999
199904021 7701.00-00 Definitions 01/29/1999
199904021 7701.02-00 Partnerships v. Associations 01/29/1999
199904022 9100.00-00 Extension of Time for Making Certain Elections 01/29/1999
199904022 7701.00-00 Definitions 01/29/1999
199904022 7701.02-00 Partnerships v. Associations 01/29/1999
199904023 2056A.00-00 Qualified Domestic Trusts (Deductible v. Not Deductible) 01/29/1999
199904024 1362.00-00 Election by Small Business Corporation 01/29/1999
199904025 7704.03-00 Qualifying Income 01/29/1999
199904026 4251.00-00 Communications Tax (Taxable v. Not Taxable) 01/29/1999
199904027 29.01-00 Allowance of Credit 01/29/1999

Official Adobe Website
Get Adobe ® Reader