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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Afiche 25101 - 25125 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201405005 | 302.03-00 | Complete Termination of Interest | 01/31/2014 |
| 201405005 | 163.00-00 | Interest | 01/31/2014 |
| 201405005 | 163.01-00 | Installment Purchases | 01/31/2014 |
| 201405005 | 163.07-07 | S Corporations | 01/31/2014 |
| 201405005 | 311.00-00 | Taxability of Corporation on Distribution | 01/31/2014 |
| 201405005 | 311.01-00 | With Respect to its Stock | 01/31/2014 |
| 201405005 | 453.00-00 | Installment Method (Available v. Not Available) | 01/31/2014 |
| 201405005 | 453.10-01 | Installment Sale | 01/31/2014 |
| 201405005 | 1001.00-00 | Determination of Amount of and Recognition of Gain or Loss | 01/31/2014 |
| 201405005 | 1361.04-00 | Straight Debt Safe Harbor | 01/31/2014 |
| 201405005 | 1361.00-00 | Definitions | 01/31/2014 |
| 201405005 | 61.00-00 | Gross Income v. Not Gross Income | 01/31/2014 |
| 201405004 | 1362.04-00 | Inadvertent Terminations | 01/31/2014 |
| 201405003 | 368.04-00 | Assets for Control of Transferee (Type "D") | 01/31/2014 |
| 201405003 | 355.01-01 | Split-Off | 01/31/2014 |
| 201405002 | 614.04-00 | Aggregating Non-Operating Mineral Interests | 01/31/2014 |
| 201405001 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 01/31/2014 |
| 201404018 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/24/2014 |
| 201404018 | 408A.00-00 | Roth IRA | 01/24/2014 |
| 201404017 | 402.00-00 | Taxability of Beneficiary of Employee's Trust (Time and Manner of Taxation) | 01/24/2014 |
| 201404016 | 9100.00-00 | Extension of Time for Making Certain Elections | 01/24/2014 |
| 201404016 | 408A.00-00 | Roth IRA | 01/24/2014 |
| 201404015 | 4945.00-00 | Excise Taxes on Taxable Expenditures | 01/24/2014 |
| 201404014 | 4945.04-04 | Grants to Individuals | 01/24/2014 |
| 201404013 | 501.33-00 | Private v. Public Interest Served | 01/24/2014 |
