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 18576 - 18600 of 74165Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 201515029 882.03-00 Return Required 04/10/2015 201515028 6103.02-00 Definitions 04/10/2015 201515028 6103.02-02 Return Information 04/10/2015 201515028 9999.92-01 Freedom of Information Act 04/10/2015 201515027 6103.03-00 Disclosure to Taxpayer's Designee 04/10/2015 201515026 6404.01-01 Excessive 04/10/2015 201515025 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/10/2015 201515025 6511.01-00 Limitation of Amount 04/10/2015 201515024 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/10/2015 201515024 6511.01-00 Limitation of Amount 04/10/2015 201515023 6103.05-11 Disclosure of Return to Attorney-in-Fact 04/10/2015 201515022 7701.00-00 Definitions 04/10/2015 201515022 9100.00-00 Extension of Time for Making Certain Elections 04/10/2015 201515021 1362.01-03 Late Elections 04/10/2015 201515021 9100.00-00 Extension of Time for Making Certain Elections 04/10/2015 201515020 9300.00-00 Tax Shelters - Listed Transactions and Other Abusive Transactions 04/10/2015 201515019 6511.00-00 Limitations on Credit or Refund (Barred v. Not Barred) 04/10/2015 201515019 6511.03-00 Special Rules 04/10/2015 201515019 6511.03-02 Carrybacks: Net Operating Loss and Capital Loss 04/10/2015 201515018 166.00-00 Bad Debts 04/10/2015 201515018 6511.03-01 Bad Debts and Worthless Securities 04/10/2015 201515017 832.00-00 Insurance Company Taxable Income 04/10/2015 201515017 832.06-01 Salvage and Reinsurance Recoverable 04/10/2015 201515016 115.00-00 Income of States, Municipalities, etc. 04/10/2015 201515016 115.03-00 Essential Governmental Function 04/10/2015 Pagination First page « First Previous page Previous … Page 740 Page 741 Page 742 Page 743 Current page 744 Page 745 Page 746 Page 747 Page 748 … Next page Next Last page Last »