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. Enter a term in the Find box. Click the Search button. Showing 35201 - 35225 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200948063 408.03-00 Rollover Contributions 11/27/2009 200948062 4945.04-04 Grants to Individuals 11/27/2009 200948061 61.00-00 Gross Income v. Not Gross Income 11/27/2009 200948060 62.00-00 Adjusted Gross Income Defined 11/27/2009 200948058 471.00-00 General Rule for Inventories 11/27/2009 200948057 6229.00-00 Period of Limitations for Making Assessments 11/27/2009 200948056 6229.00-00 Period of Limitations for Making Assessments 11/27/2009 200948055 6229.00-00 Period of Limitations for Making Assessments 11/27/2009 200948054 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 11/27/2009 200948053 6228.02-00 Period for Filing Petition 11/27/2009 200948052 6662.00-00 Accuracy-related penalty 11/27/2009 200948051 6231.01-01 Exception for Small Partnerships 11/27/2009 200948050 6229.02-00 Extension by Agreement 11/27/2009 200948049 6224.00-00 Participation in Administrative Proceedings; Waivers; Agreements 11/27/2009 200948048 6103.11-06 Disclosure for Investigative Purposes 11/27/2009 200948047 6229.02-00 Extension by Agreement 11/27/2009 200948046 3121.01-00 Wages 11/27/2009 200948045 6231.01-01 Exception for Small Partnerships 11/27/2009 200948044 6224.01-01 Settlement Agreement 11/27/2009 200948043 3121.10-03 Past Audit 11/27/2009 200948042 461.00-00 General Rule for Taxable Year of Deduction (Year Paid v. Not Year Paid) 11/27/2009 200948042 461.01-02 Amount Based on Estimates 11/27/2009 200948042 461.06-00 Incurred Liabilities 11/27/2009 200948042 808.00-00 Policyholder Dividends Deduction 11/27/2009 200948042 808.05-00 Premium Adjustment 11/27/2009 Pagination First page « First Previous page Previous … Page 1405 Page 1406 Page 1407 Page 1408 Current page 1409 Page 1410 Page 1411 Page 1412 Page 1413 … Next page Next Last page Last »
