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 37276 - 37300 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200923050 421.00-00 Stock Options--General Rules 06/05/2009 200923049 421.00-00 Stock Options--General Rules 06/05/2009 200923048 6223.00-00 Notice to Partners of Proceedings 06/05/2009 200923047 4945.00-00 Excise Taxes on Taxable Expenditures 06/05/2009 200923046 6229.02-00 Extension by Agreement 06/05/2009 200923045 63.01.00-00 PRIORITY: Insolvency (31 U.S.C. sec. 3713) 06/05/2009 200923044 6228.05-00 Other Requests 06/05/2009 200923043 6231.02-00 Partner 06/05/2009 200923042 6662.00-00 Accuracy-related penalty 06/05/2009 200923041 6221.00-00 Tax Treatment Determined At Partnership Level 06/05/2009 200923040 6231.01-01 Exception for Small Partnerships 06/05/2009 200923039 6231.07-00 Tax Matters Partner 06/05/2009 200923038 6103.01-00 General Rule 06/05/2009 200923038 6103.02-02 Return Information 06/05/2009 200923038 6103.09-03 Use of Information in Judicial or Administrative Nontax Proceedings 06/05/2009 200923038 6103.11-06 Disclosure for Investigative Purposes 06/05/2009 200923037 6205.00-00 Special Rules Applicable to Certain Employment Taxes 06/05/2009 200923036 6205.00-00 Special Rules Applicable to Certain Employment Taxes 06/05/2009 200923035 6231.07-00 Tax Matters Partner 06/05/2009 200923034 856.00-00 Definition of Real Estate Investment Trust 06/05/2009 200923034 7121.00-00 Closing Agreements 06/05/2009 200923033 162.00-00 Trade or Business (Deductible v. Not Deductible) 06/05/2009 200923032 9300.43-00 Loss Importation Transaction 06/05/2009 200923032 6404.00-00 Abatements 06/05/2009 200923031 280G.00-00 Golden Parachute Payments 06/05/2009 Pagination First page « First Previous page Previous … Page 1488 Page 1489 Page 1490 Page 1491 Current page 1492 Page 1493 Page 1494 Page 1495 Page 1496 … Next page Next Last page Last »