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 27051 - 27075 of 76797
jwenn Èd| Nimewo | UILC | Sijè | Dat Piblikasyon |
|---|---|---|---|
| 201313008 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2013 |
| 201313007 | 7701.00-00 | Definitions | 03/29/2013 |
| 201313007 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2013 |
| 201313006 | 7701.00-00 | Definitions | 03/29/2013 |
| 201313006 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2013 |
| 201313005 | 7701.00-00 | Definitions | 03/29/2013 |
| 201313005 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2013 |
| 201313004 | 7701.00-00 | Definitions | 03/29/2013 |
| 201313004 | 9100.31-00 | Reg. 301.7701-3 Classification of Certain Business Entities | 03/29/2013 |
| 201313003 | 2642.00-00 | Inclusion Ratio | 03/29/2013 |
| 201313003 | 9100.00-00 | Extension of Time for Making Certain Elections | 03/29/2013 |
| 201313002 | 1362.04-00 | Inadvertent Terminations | 03/29/2013 |
| 201313002 | 1361.03-02 | Qualified Subchapter S Trusts | 03/29/2013 |
| 201313001 | 2703.01-02 | Right to Sell or Use Restrictions | 03/29/2013 |
| 201312047 | 6213.08-00 | Waiver of Restrictions | 03/22/2013 |
| 201312046 | 6103.00-00 | Confidentiality and Disclosure of Returns and Return Information | 03/22/2013 |
| 201312045 | 901.11-00 | Denial of Credit with Respect to Certain Abusive Transactions | 03/22/2013 |
| 201312044 | 6402.00-00 | Authority to Make Credits or Refunds | 03/22/2013 |
| 201312044 | 4251.00-00 | Communications Tax (Taxable v. Not Taxable) | 03/22/2013 |
| 201312043 | 6229.02-00 | Extension by Agreement | 03/22/2013 |
| 201312042 | 6224.01-01 | Settlement Agreement | 03/22/2013 |
| 201312041 | 469.00-00 | Passive Activity Losses and Credits Limited | 03/22/2013 |
| 201312040 | 6224.01-01 | Settlement Agreement | 03/22/2013 |
| 201312039 | 6211.00-00 | Definition of a Deficiency | 03/22/2013 |
| 201312038 | 6229.02-00 | Extension by Agreement | 03/22/2013 |
