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 25726 - 25750 of 76888
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201341021 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2013 |
| 201341020 | 9100.04-00 | Section 168; MACRS | 10/11/2013 |
| 201341019 | 1362.01-03 | Late Elections | 10/11/2013 |
| 201341019 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2013 |
| 201341018 | 1502.00-00 | Regulations Governing Consolidated Returns (May v. May Not File Consolidated Returns) | 10/11/2013 |
| 201341017 | 581.00-00 | Bank v. Not a Bank | 10/11/2013 |
| 201341016 | 1362.01-03 | Late Elections | 10/11/2013 |
| 201341015 | 856.04-00 | Rents From Real Property | 10/11/2013 |
| 201341014 | 1361.01-04 | More than One Class of Stock | 10/11/2013 |
| 201341014 | 1362.04-00 | Inadvertent Terminations | 10/11/2013 |
| 201341013 | 355.01-00 | Spin-Off | 10/11/2013 |
| 201341013 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/11/2013 |
| 201341012 | 2642.00-00 | Inclusion Ratio | 10/11/2013 |
| 201341012 | 9100.00-00 | Extension of Time for Making Certain Elections | 10/11/2013 |
| 201341011 | 7704.03-00 | Qualifying Income | 10/11/2013 |
| 201341010 | 1362.01-03 | Late Elections | 10/11/2013 |
| 201341009 | 1361.00-00 | Definitions | 10/11/2013 |
| 201341009 | 1361.03-02 | Qualified Subchapter S Trusts | 10/11/2013 |
| 201341008 | 9100.20-00 | Section 1502; Election to File Consolidated Return | 10/11/2013 |
| 201341008 | 1502.75-00 | Filing Requirements | 10/11/2013 |
| 201341007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 10/11/2013 |
| 201341006 | 1362.04-00 | Inadvertent Terminations | 10/11/2013 |
| 201341005 | 2601.00-00 | Tax On Generation Skipping Transfers | 10/11/2013 |
| 201341004 | 355.01-00 | Spin-Off | 10/11/2013 |
| 201341004 | 368.04-00 | Assets for Control of Transferee (Type "D") | 10/11/2013 |
