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 34476 - 34500 of 75933
Find Help| Number | UILC | Subject | Release Date |
|---|---|---|---|
| Number 201025049 | UILC 167.01-00 | Subject Property Used in the Trade or Business | Release Date 06/25/2010 |
| Number 201025049 | UILC 471.01-00 | Subject Need for Inventories | Release Date 06/25/2010 |
| Number 201025049 | UILC 1031.02-00 | Subject Like Kind Property | Release Date 06/25/2010 |
| Number 201025048 | UILC 142.10-00 | Subject Sewage Disposal Facility | Release Date 06/25/2010 |
| Number 201025047 | UILC 1032.00-00 | Subject Exchange of Stock for Property (Recognition v. Nonrecognition) | Release Date 06/25/2010 |
| Number 201025047 | UILC 165.00-00 | Subject Deductions For Losses | Release Date 06/25/2010 |
| Number 201025047 | UILC 263.00-00 | Subject Capital Expenditures (Deductible v. Not Deductible) | Release Date 06/25/2010 |
| Number 201025046 | UILC 267.01-00 | Subject Losses: Deduction Disallowed | Release Date 06/25/2010 |
| Number 201025045 | UILC 385.03-00 | Subject New Financial Products | Release Date 06/25/2010 |
| Number 201025044 | UILC 1502.75-00 | Subject Filing Requirements | Release Date 06/25/2010 |
| Number 201025044 | UILC 9100.20-00 | Subject Section 1502; Election to File Consolidated Return | Release Date 06/25/2010 |
| Number 201025043 | UILC 9100.22-00 | Subject Other | Release Date 06/25/2010 |
| Number 201025043 | UILC 992.02-00 | Subject Election | Release Date 06/25/2010 |
| Number 201025042 | UILC 1362.01-03 | Subject Late Elections | Release Date 06/25/2010 |
| Number 201025041 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/25/2010 |
| Number 201025041 | UILC 1362.02-00 | Subject Termination of Election | Release Date 06/25/2010 |
| Number 201025041 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 06/25/2010 |
| Number 201025040 | UILC 1362.00-00 | Subject Election by Small Business Corporation | Release Date 06/25/2010 |
| Number 201025040 | UILC 1362.02-00 | Subject Termination of Election | Release Date 06/25/2010 |
| Number 201025040 | UILC 1362.02-03 | Subject Passive Investment Income | Release Date 06/25/2010 |
| Number 201025039 | UILC 9100.22-00 | Subject Other | Release Date 06/25/2010 |
| Number 201025039 | UILC 992.02-00 | Subject Election | Release Date 06/25/2010 |
| Number 201025038 | UILC 104.02-00 | Subject Workmen's Compensation | Release Date 06/25/2010 |
| Number 201025037 | UILC 7704.03-00 | Subject Qualifying Income | Release Date 06/25/2010 |
| Number 201025036 | UILC 2642.00-00 | Subject Inclusion Ratio | Release Date 06/25/2010 |
