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 38101 - 38125 of 74247Find Help Find Show per page 2550100200 Search Number UILC Subject Release Date 200913058 7425.05-00 Redemption by United States 03/27/2009 200913057 856.00-00 Definition of Real Estate Investment Trust 03/27/2009 200913057 7121.00-00 Closing Agreements 03/27/2009 200913056 482.03-02 Intercompany Pricing 03/27/2009 200913055 361.02-02 Certain Transfers to Creditors 03/27/2009 200913054 3121.01-00 Wages 03/27/2009 200913053 7805.00-00 Rules and Regulations 03/27/2009 200913052 1502.77-00 Common Parent Agent for Subsidiaries 03/27/2009 200913051 6405.02-00 By Joint Committee to Congress 03/27/2009 200913050 6223.00-00 Notice to Partners of Proceedings 03/27/2009 200913049 6335.00-00 Sale of Seized Property 03/27/2009 200913048 6664.00-00 Definitions and Special Rules 03/27/2009 200913047 863.02-01 Sale of Personal Property 03/27/2009 200913046 6036.02-00 Other Fiduciaries 03/27/2009 200913045 6229.02-00 Extension by Agreement 03/27/2009 200913044 6103.00-00 Confidentiality and Disclosure of Returns and Return Information 03/27/2009 200913043 7701.01-00 Associations v. Corporations 03/27/2009 200913042 7701.02-00 Partnerships v. Associations 03/27/2009 200913041 6231.13-00 Items Cease to Be Partnership Items in Certain Cases 03/27/2009 200913040 6231.01-01 Exception for Small Partnerships 03/27/2009 200913039 6229.00-00 Period of Limitations for Making Assessments 03/27/2009 200913038 6223.02-00 Information for Secretary's Notices 03/27/2009 200913037 6231.07-00 Tax Matters Partner 03/27/2009 200913036 6233.00-00 Extension to Entities Filing Partnership Returns, Etc. 03/27/2009 200913035 6233.02-00 Similar Rules in Certain Cases 03/27/2009 Pagination First page « First Previous page Previous … Page 1521 Page 1522 Page 1523 Page 1524 Current page 1525 Page 1526 Page 1527 Page 1528 Page 1529 … Next page Next Last page Last »